Recently, the GST Council’s 48th meeting was held in Delhi on December 17, 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman, in which it was recommended to conduct a pilot in the State of Gujarat for Biometric-based Aadhaar authentication and risk-based physical verification of registration applicants, to help in tackling the menace of fake and fraudulent registrations.
The above-mentioned recommendation has been notified vide following notification:
The CBIC vide Notification No. 27/2022 (Central Tax), dated December 26, 2022 has notified that Rule 8(4A) of the Central Goods and Services Tax, Rules 2017 (“the CGST Rules”) w.r.t. the completion of application after biometric-based Aadhaar authentication and taking photograph of the applicant, verification of the documents in FORM GST REG-01, shall not be applicable in all the States and Union territories except the State of Gujarat.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009585/ENG/Notifications
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