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    <title>Delhi Goods and Services Tax (Tenth Amendment) Rules, 2020.</title>
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    <description>The amendments require Aadhaar authentication for registration applicants except specified exempted persons, making the date of Aadhaar authentication (or an earlier prescribed cut off) the application date. If an applicant fails or does not opt for Aadhaar authentication, registration will generally follow physical verification of the business premises, though a senior officer may permit documentary verification for recorded reasons. The rules also reorganise timelines for notices and officer action, and provide that applications shall be deemed approved if the proper officer fails to act within the applicable period.</description>
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