Notification No. 54/2023
Date: November 17, 2023
Subject: Amendment to Notification No. 27/2022 to extend biometric-based Aadhaar authentication for GST registration to Andhra Pradesh.
Description:
The scope of biometric-based Aadhaar authentication for GST registration is extended to include the State of Andhra Pradesh. The earlier coverage limited to Gujarat and Puducherry is expanded through substitution. The amendment applies to applicants required to undergo biometric authentication under rule 8 of the CGST Rules.
Effective Date:
17 November 2023
Previous Notification:
Notification No. 27/2022 – Central Tax dated 26.12.2022