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    <title>Goa Goods and Services Tax (Tenth Amendment) Rules, 2020</title>
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    <description>Amendments make Aadhaar authentication the primary validation for GST registration, fixing the application date as the date of Aadhaar authentication or fifteen days from submission of Part B of FORM GST REG-01, whichever is earlier. If an applicant fails or does not opt for Aadhaar authentication, registration requires physical verification of premises or, with written reasons and Joint Commissioner approval, document verification. Prescribed timelines for issuing FORM GST REG 03 and for proper officer action are specified; failure to act within those periods results in deemed approval of the registration application.</description>
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