Notification No. 31/2023
Date: July 31, 2023
Subject: Amendment to Notification No. 27/2022–Central Tax to extend Aadhaar authentication-based registration provisions to additional State.
Description:
The scope of Notification No. 27/2022–Central Tax is expanded to include the State of Puducherry.
Provisions relating to Aadhaar authentication and physical verification under rule 8(4B) are made applicable to the additional State.
The amendment enlarges the geographical applicability of the special registration procedure.
Effective Date of Notification:
31 July 2023
Previous Notification
Notification No. 27/2022 – Central Tax dated 26 December 2022