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Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh - 54/2023 - Central GST (CGST)
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Aadhaar biometric authentication for GST registration expanded to include an additional state under sub rule (4B) of rule 8. The Central Government, in exercise of powers under sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, amends Notification No. 27/2022-Central Tax by substituting the words 'State of Gujarat and the State of Puducherry' with the words 'States of Andhra Pradesh, Gujarat and Puducherry', thereby notifying Aadhaar biometric authentication for GST registration in the newly included State.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Aadhaar biometric authentication for GST registration expanded to include an additional state under sub rule (4B) of rule 8.
The Central Government, in exercise of powers under sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, amends Notification No. 27/2022-Central Tax by substituting the words "State of Gujarat and the State of Puducherry" with the words "States of Andhra Pradesh, Gujarat and Puducherry", thereby notifying Aadhaar biometric authentication for GST registration in the newly included State.
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