Notification No. 04/2023
Date: March 31, 2023
Subject: Amendment of CGST Rules to strengthen Aadhaar authentication and registration verification.
Description:
Rule 8 is amended to modify timelines linked to Aadhaar authentication during registration.
Biometric Aadhaar authentication and physical verification are mandated for high-risk applicants.
Registration application is treated as complete only after completion of the prescribed verification.
Effective Date of Notification:
26 December 2022