Biometric Authentication is now mandatory in all states and union territories. The board has rescinded the notification of 27/2022- Central Tax, dated the 26th December, 2022 exempting all states and UTs from the authentication except state of Gujarat. As the notification was rescinded, it impliedly states that the authentication is required in all states without any exception. The board has issued notification no. 13/2024- Central Tax on 10th July 2024.
The notification states as follows:
“ 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 rescinds the notification of the Government of India in the Ministry of Finance, Department of Revenue, number 27/2022- Central Tax, dated the 26th December, 2022 published vide number G.S.R 903(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 26th December, 2022, except as respects things done or omitted to be done before such rescission.”
The Notification 27/2022- Central Tax, dated the 26th December, 2022 stated as follows:
“—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.”
The above notification made it clear that as per the recommendation of the GST council, the provisions of Rule 8(4A) shall not apply in all states and union territories except the state of Gujarat.
Also, according to sub rule 4B of the Rule 8, “The Central Government may, on the recommendations of the Council, by notification specify the States or Union territories wherein the proviso to sub-rule (4A) shall not apply.”
Based on the aid sub-rule 4B, the government has notified that the proviso of the sub-rule 4A of Rule 8 shall not apply to all states and union territories except Gujarat through 2022 notification. However, the same was rescinded by the board.
The Rule 8(4A) of GST Rules, 2017 states as follows:
“(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.
Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of an Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph 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 proviso.”;
According to the proviso of the above rule, every application made under the sub rule 4 for GST registration, other than a person notified under 25(6D) of GST Act, who opted for an authentication of aadhaar shall do a biometric based aadhaar authentication and take the photograph of the applicant as notified in the Section 25(6C).
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