Compulsory biometric-based Aadhaar authentication verification for GST registration in Gujarat

The CBIC vide Notification No. 04/2023-Central Tax dated March 31, 2023, has substituted Rule 8(4A) and Rule 8(4B) of the Central Good and Services Tax Rules, 2017 (“the CGST Rules”) w.e.f. December 26, 2022, in order to align the Rules with the recommendation of the GST Council.

Further, the CBIC vide Notification No. 05/2023-Central Tax March 31, 2023, has amended Notification No. 27/2022-Central Tax dated December 26, 2022 (“Notification No. 27/2022”), in order to align the Notification with above amendment in Rule 8(4B) of the CGST Rules.