Central Goods and Services Tax (Tenth Amendment) Rules, 2020. - 62/2020 - Central GST (CGST)

Aadhaar authentication for GST registration: non authenticated applicants face verification or document checks and potential deemed approval.

Aadhaar authentication is required for GST registration applicants except those notified under section 25(6D), with the application date fixed at authentication or fifteen days from Part B submission. Failure or refusal to authenticate mandates physical verification of business premises unless the proper officer, with written reasons and Joint Commissioner approval, opts for document verification. Specified timelines for issuance of REG 03 and for officer action are prescribed, and failure to act within those periods results in deemed approval. Rule 25 is amended to include non opt in to Aadhaar authentication alongside authentication failure for verification purposes.