Notification No. 04/2023
Date: March 31, 2023
Subject: Amendment to CGST Rules introducing biometric-based Aadhaar authentication for GST registration.
Description:
This amendment substitutes Rule 8(4A) to mandate biometric-based Aadhaar authentication and document verification at notified facilitation centres for risk-flagged applicants. The registration application is treated as complete only after biometric authentication. The change strengthens registration verification and fraud prevention mechanisms.
Amendment:
This notification amends notification No. 3/2017,
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