Goa Goods and Services Tax (Amendment) Rules, 2024 - 38/1/2017-Fin(R&C)(273)/26145 - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(273)/26145 In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely: 1. Short title and commencement. (1) These rules may be called the Goa Goods and Services Tax (Amendment) Rules, 2024. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 10th July, 2024. 2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, (i) 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 all 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 Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 29th July, 2024.