Gujarat Goods and Services Tax (Amendment) Rules, 2023

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....es Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement.- (1) These rules may be called the Gujarat Goods and Services Tax (Amendment) Rules, 2023. (2) They shall be deemed to have come in....

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....tion 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant....