CBIC notifies biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh

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Earlier, the 50th Meeting of the GST Council was held on July 11, 2023 in New Delhi, wherein it was recommended for risk-based biometric-based Aadhar authentication to conduct the pilot in Gujarat and Puducherry. Further, the State of Andhra Pradesh has also expressed its intent to join this pilot after the system’s readiness is tested in the State of Gujarat and U.T. of Puducherry.

Suitable amendments will be made in Rule 8 of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) to facilitate the same.


Now, the CBIC vide Notification No. 54/2023- Central Tax dated November 17, 2023, in the exercise of its powers under the CGST Rules, makes further amendments to Notification No. 27/2022-Central Tax dated December 26, 2022 to implement the recommendations of the 50th GST Council.

Effect of the Notification:

Provisions of sub-rule (4A) of Rule 8 of the CGST Rules regarding the authentication of Aadhaar Numbers shall apply in the State of Andhra Pradesh. The amendment includes adding “State of Andhra Pradesh” alongside “State of Gujarat” and “State of Puducherry” in the aforementioned Notification.

The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009941/ENG/Notifications