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of <h1>Delhi GST Rules Amendment: Aadhaar Authentication Now Required for Registration, With Exceptions u/s 25(6D.</h1> The Delhi Goods and Services Tax (Tenth Amendment) Rules, 2020, effective from August 20, 2020, amends the Delhi GST Rules, 2017. It mandates Aadhaar authentication for applicants, excluding those notified under section 25(6D). If Aadhaar authentication is not completed, registration requires physical verification of the business premises. The amendment allows for document verification instead of physical checks with proper authorization. It specifies timelines for registration approval and clarifies that applications are deemed approved if no action is taken within stipulated periods. These changes aim to streamline the registration process while ensuring compliance.
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