Jammu and Kashmir Goods and Services Tax (Amendment) Rules, 2023

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..... by Section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the Government on the recommendations of the Council, hereby makes the following rules further to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely : 1. Short title and commencement . (1) These rules may be called the Jammu and Kashmir Goods and Services Tax (Amendment) Rule .....

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..... (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 ap .....

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