Notification No. 62/2020
Date: August 20, 2020
Subject: Tenth Amendment to CGST Rules relating to Aadhaar authentication and registration
Description:
Amends rules 8, 9 and 25 to strengthen Aadhaar authentication framework for GST registration. Prescribes timelines for authentication, physical verification and deemed approval. Applies different procedures where Aadhaar authentication is not opted or fails.
Effective Date: 21.08.2020 (specific provisions effective from 01.04.2020)