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    <title>Sikkim Goods and Services Tax (Tenth Amendment) Rules, 2020.</title>
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    <description>The amendment makes Aadhaar authentication the primary identity verification method for GST registration and sets the date of application as the date of successful authentication or an earlier cut-off. Applicants who do not undergo or opt for Aadhaar authentication face mandatory physical verification of business premises unless a higher-ranked officer approves document-based verification. The rules adjust timelines for issuing FORM GST REG-03, prescribe deemed-approval periods when the proper officer fails to act within specified timeframes, and explicitly amend rule 25 to include failures arising from not opting for Aadhaar authentication.</description>
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