Notification No. 62/2020
Date: August 20, 2020
Subject: Central Goods and Services Tax (Tenth Amendment) Rules, 2020 – Aadhaar authentication and registration procedure
Description:
This notification amends Rules 8, 9 and 25 of the CGST Rules to strengthen Aadhaar authentication-based registration. It provides for mandatory Aadhaar authentication, physical verification where authentication is not completed, revised timelines for grant of registration, and deemed approval provisions. Certain amendments operate retrospectively from 1 April 2020, enhancing safeguards against fake registrations.
Amendment:
This notification amends notification No. 3/2017