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    <description>The Assam Goods and Services Tax (Tenth Amendment) Rules, 2020 revise the registration procedure under the Assam GST Rules, 2017 by linking the date of application, notice issuance, and verification requirements to Aadhaar authentication. Applicants who opt for Aadhaar authentication are subject to an authentication-based filing date, while applicants who fail authentication or do not opt for it are subject to physical verification of the place of business or document verification in specified cases. The amended rules also prescribe time limits for officer action and provide that the application is deemed approved if no action is taken within the prescribed periods.</description>
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