Notification No. 05/2023
Date: March 31, 2023
Subject: Amendment to Notification 27/2022 clarifying scope of biometric Aadhaar authentication.
Description:
This notification substitutes the words “provisions of” with “proviso to” in Notification 27/2022–CT. The amendment aligns the notification text with Rule 8(4B) of the CGST Rules. It clarifies the legal basis for implementing biometric Aadhaar authentication during registration.
Amendment:
This notification amends notification No. 27/2022,