Andhra Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2020

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....ADESH GOODS AND SERVICES RULES, 2017. [G.O.Ms.No.356, Revenue (Commercial Taxes-II), 17th November, 2020.] NOTIFICATION In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following rules further to amen....

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....t, 2020, undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub- rule (4), whichever is earlier.". 3. In the said rules, in rule 9, with effect from 21st August, 2020,- (i) in sub-rule (1),....

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....ii) in sub-rule (2), before the Explanation, the following proviso shall be inserted, namely: - "Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later....