CBIC notifies implementation of pilot project of risk/biometric-based Aadhaar authentication of the applicants of GST registration in UT of Puducherry, vide CT Notification 31/2023, similar to the State of Gujarat where the project has already been implemented.
To strengthen the authentication process for registration applicants, the Council proposed a pilot project in the Union Territory of Puducherry. The project will test a risk-based biometric-based Aadhaar authentication system.
It may be noted that this amendment is made in line with decision of the GST Council to conduct a pilot project in Gujarat and/ or Other States for biometric-based Aadhaar authentication and risk-based physical verification of registration applicants in order to streamline compliances under the GST regime and combat the threat of fake and fraudulent registrations.
This will also help to limit the misuse of another person’s PAN by unscrupulous elements without the knowledge of the PAN-holder in question. Now, PAN-linked mobile number and email address must be captured and recorded in FORM GST REG-01 and OTP-based verification must be performed for each PAN-linked mobile number and email address at the time of registration.
New CGST Rule 8(4A) to apply to Gujarat and Puducherry: CBIC CT Notification 31/2023
CBIC modifies it’s earlier Notifictaion 27/2022 to add the name of ‘Puducherry’ to extend pilot project for biometric-based Aadhaar authentication and risk-based physical verification of registration applicants in Puducherry, similar to one launched in Gujarat.
CBIC Central Tax Notification 31/2023 dated 31/07/2023: New CGST Rule 8(4A) to apply to Puducherry also for Aadhaar Authentication Based GST Registrations
New CGST Rule 8(4A) to apply in Gujarat State only: CBIC CT Notification 27/2022
CBIC notifies that the provisions of CGST Rule 8(4A), as notified by Central Tax Notification 26/2022 (CGST 5th Amendment Rules, 2022), will be applicable only in the state of Gujarat. CBIC can issue similar Notifications for other States/ UTs under new CGST Rule 8(4B), as may be decided by the GST Council.
CBIC Central Tax Notification 27/2022 dt. 26/12/2022: New CGST Rule 8(4A) to apply in Gujarat State for Aadhaar Authentication Based GST Registrations
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