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TMI BlogGujarat Goods and Services Tax (Tenth Amendment) Rules, 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the State Government, on the recommendations of the 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 (Tenth Amendment) Rules, 2020. (2) Save as otherwise provided, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -rule (4), whichever is earlier.". 3. In the said rules, in rule 9, with effect from 21st August, 2020,- (i) in sub-rule (1), for the proviso, the following provisos shall be substituted, 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application."; (iii) in sub-rule (4), for the word, "shall", the word "may" shall be substituted; (iv) for sub-rule (5), the following sub-rule shall be substituted, namely: - "(5) If the proper officer fails to take any action, - (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er sub-rule (2), the application for grant of registration shall be deemed to have been approved.".
4. In the said rules, in rule 25, with effect from 21st August, 2020, after the words "failure of Aadhaar authentication", the words "or due to not opting for Aadhaar authentication" shall be inserted.
By order and in the name of Governor of Gujarat,
Samir Joshi
Under Secretary to Government X X X X Extracts X X X X X X X X Extracts X X X X
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