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GST - Highlights / Catch Notes

Home Highlights July 2024 Year 2024 This

This notification rescinds a previous notification (No. ...


Aadhaar exemption for GST revoked. Biometric authentication mandatory. Effective from gazette publication date.

Notifications     GST

July 12, 2024

This notification rescinds a previous notification (No. 27/2022-Central Tax dated 26th December 2022) which provided exemption from biometric-based Aadhaar authentication u/r 8(4A) of Central Goods and Services Tax Rules, 2017. The rescission is effective from the date of publication in the Official Gazette, except for actions taken or omitted before such rescission. It is issued by the Central Government on the recommendations of the GST Council u/r 8(4B) of CGST Rules, 2017.

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