GST Notification No. 94/2020-Central Tax

GST Notification No. 94/2020-Central Tax

G.S.R. 786(E).—In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017,
namely:—

1. Short title and commencement. –
   (1) These rules may be called the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020.
   (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
   
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-rule (4A), with effect from a date to be notified, the following sub-rule shall be substituted, namely: –
   
   ―(4A)Every application made under rule (4) shall be followed by—
   (a) biometric-based Aadhaar authentication and taking photograph, unless exempted under subsection (6D) of section 25, if he has opted for authentication of Aadhaar number; or
   (b) taking biometric information, photograph and verification of such other KYC documents, as notified, unless the applicant is exempted under sub-section (6D) of section 25, if he has opted not to get Aadhaar authentication done,
   of the applicant where the applicant is an individual or of such individuals in relation to the applicant as
   notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the
   verification of the original copy of the documents uploaded with the application in FORM GST REG-01
   at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the
   application shall be deemed to be complete only after completion of the process laid down under this sub-rule.‖.

Read More