Impact of amendment is that with effect from 01.04.2020, the applicants, while submitting an application for registration under sub rule 4 of rule 8 of CGST Rules, 2017, would undergo authentication of Aadhar number for grant of registration. 

in sub-rule (1), with effect from 01.04.2020, the following sub-rule shall be inserted, namely:-

“Provided that where a person, other than those notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhar number as specified in sub-rule (4A) of rule 8, then the registration shall be granted only after physical verification of the principle place of business in the presence of the said person, not later than sixty days from the date of application, in the manner provided under rule 25 and the provisions of sub-rule (5) shall not be applicable in such cases.”.

Impact of amendment is that henceforth with effect from 01.04.2020, in case of a person, other than those person or class of persons or any State or Union territory or part thereof, as the Government may, on the recommendations of the Council, specify by notification, (notified under sub-section (6D) of section 25), if he fails to undergo authentication of Aadhar number, then the registration shall be granted only after physical verification of the principle place of business in the presence of the said person. The said verification would be completed within sixty days from the date of application, in the manner provided under rule 25. Further provisions of sub rule 5 of rule 9 i.e. if the proper officer fails to take any action within three or five as mentioned in sub rule, the application for grant for registration which was deemed to have been approved, will not be applicable in this case.

Substituted following rule in rule 25:-

“Physical verification of business premises in certain cases.-Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication before the grant of registration, or due to any other reason after the grant of registration, he may get such verification of the place of business, in the presence of the said person, done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.”.

Rule

Amendment in rule

Original Rule

Impact of Amendment

Amended Rule 8 of CGST, Rules, 2017

(a) In the Central Goods and Services Tax Rules, 2017, in rule 8, after sub-rule (4), the following sub-rule shall be inserted, namely:-
“(4A) The applicant shall, while submitting an application under sub-rule (4), with effect from 01.04.2020, undergo authentication of Aadhaar number for grant of registration”.

Originally Rule 8 of CGST Rules, 2017 pertains to “Application for Registrations”.  Sub Rule 4 of rule 8 states that (4) Using the reference number generated under sub-rule (3), the applicant shall electronically submit an application in Part B of FORM GST REG-01, duly signed or verified through electronic verification code, along with the documents specified in the said Form at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

Impact of amendment is that with effect from 01.04.2020, the applicants, while submitting an application for registration under sub rule 4 of rule 8 of CGST Rules, 2017, would undergo authentication of Aadhaar number for grant of registration. 

Amended Rule 9 of CGST, Rules, 2017

in sub-rule (1), with effect from 01.04.2020, the following sub-rule shall be inserted, namely:-

“Provided that where a person, other than those notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, then the registration shall be granted only after physical verification of the principle place of business in the presence of the said person, not later than sixty days from the date of application, in the manner provided under rule 25 and the provisions of sub-rule (5) shall not be applicable in such cases.”.

b)       Originally, Rule 9 pertains to verification of the application and approval. Sub Rule 1 states that(1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.
(c) Originally, Sub Section (6D) of Section 25 of the CGST, Act, 2017 specifies that the provisions of sub-section (6A) or sub-section (6B) or sub-section (6C) shall not apply to such person or class of persons or any State or Union territory or part thereof, as the Government may, on the recommendations of the Council, specify by notification.

(d) Originally, Sub rule 5 of rule 9 states that if the proper officer fails to take any action, -

(a) within a period of three working days from the date of submission of the application; or

(b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.

Impact of amendment is that henceforth with effect from 01.04.2020, in case of a person, other than those person or class of persons or any State or Union territory or part thereof, as the Government may, on the recommendations of the Council, specify by notification, (notified under sub-section (6D) of section 25), if he fails to undergo authentication of Aadhaar number, then the registration shall be granted only after physical verification of the principle place of business in the presence of the said person. The said verification would be completed within sixty days from the date of application, in the manner provided under rule 25. Further provisions of sub rule 5 of rule 9 i.e. if the proper officer fails to take any action within three or five as mentioned in sub rule, the application for grant for registration which was deemed to have been approved, will not be applicable in this case.

Substituted following rule in rule 25

“Physical verification of business premises in certain cases.-Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication before the grant of registration, or due to any other reason after the grant of registration, he may get such verification of the place of business, in the presence of the said person, done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.”.