Exemption from Biometric-based Aadhaar authentication u/r 8(4A) - Seeks to amend Notification No. 27/2022-Central Tax, dated the 26th December, 2022 - 05/2023 - Central GST (CGST)

Exemption from Biometric Aadhaar authentication amended to replace wording with proviso reference and made retrospective.

The Central Government amends Notification No. 27/2022 Central Tax by substituting the words 'provisions of' with the words 'proviso to' in order to clarify the textual reference to the exemption from biometric Aadhaar-based authentication under rule 8(4B) of the Central Goods and Services Tax Rules, 2017; the amendment is declared to be deemed to have come into force on the date of the principal notification.