For GST Notification 04/2023

GST Notification – 04/2023: CGST Rule 8(4A) is revised to segregate cases of just Aadhaar authentication and cases of biometric-based authentication. The time limit to undergo Aadhaar authentication for GST registration is the date of such authentication or 15 days from the date of application in part B of REG-01, whichever is earlier. People identified based on data analysis and risk parameters must undergo biometric-based Aadhaar authentication with photographs with submission of documents either on the GST portal or at facilitation centres.