Gujarat Goods and Services Tax (Amendment) Rules, 2023 - 04/2023-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT FINANCE DEPARTMENT NOTIFICATION NO. 04/2023-State Tax Gandhinagar, Dated the 20 th April, 2023 No.(GHN-28)GST-2023/S.164(84)GST Cell : - In exercise of the powers conferred by section 164 of the Gujarat Goods and Services 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 into force from the 26th day of December, 2022. 2. In the Gujarat Goods and Services Tax Rules, 2017 in rule 8, for sub-rule (4A), the following sub-rule shall be substituted, namely:- (4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), 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. Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 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 is not an individual, along with the verification of the original - copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this proviso. By order and in the name of the Governor of Gujarat, (Dilip Thaker) Deputy Secretary to Government