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.
It should be noted that the GST Council has recently decided to conduct a pilot project in Gujarat 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.
CBIC Central Tax Notification 27/2022 dt. 26/12/2022: New CGST Rule 8(4A) to apply in Gujarat State only
G.S.R. 903(E).- In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby specifies that the provisions of sub-rule (4A) of rule 8 of the said rules shall not apply in all the States and Union territories except the State of Gujarat.