NOTIFICATION NO-94/2020-Central Tax dated 22.12.2020 Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 94 /2020 – Central Tax

New Delhi, the 22nd December, 2020

G.S.R……(E). – In exercise of the powers conferred by section 164 of the Central Goods andServices Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of theCouncil, hereby makes the following rules further to amend the Central Goods and Services TaxRules, 2017, namely: –

1. Short title and commencement. – (1) These rules may be called the Central Goods andServices Tax (Fourteenth Amendment) Rules, 2020.

(2) Save as otherwise provided in these rules, they shall come into force on the date of theirpublication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),in rule 8, for sub-rule (4A), with effect from a date to be notified, the following sub-rule shall besubstituted, namely: –

“(4A)Every application made under rule (4) shall be followed by—
(a) biometric-based Aadhaar authentication and taking photograph, unless exemptedunder sub-section (6D) of section 25, if he has opted for authentication of Aadhaarnumber; or

(b) taking biometric information, photograph and verification of such other KYCdocuments, as notified, unless the applicant is exempted under sub-section (6D) ofSECTION 25, if he has opted not to get Aadhaar authentication done,of the applicant where the applicant is an individual or of such individuals in relation to theapplicant as notified under sub-section (6C) of section 25 where the applicant is not an individual,along with the verification of the original copy of the documents uploaded with the applicationin FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the
purpose of this sub-rule and the application shall be deemed to be complete only after completionof the process laid down under this sub-rule.”.

3. In the said rules, in rule 9,-
(a) in sub-rule (1), –
(i) after the words “applicant within a period of”, for the word “three”, the word “seven”shall be substituted;

(ii) for the proviso, the following proviso shall be substituted, namely: –

“Provided that where-
(a) a person, other than a person notified under sub-section (6D) of section 25, failsto undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule

8 or does not opt for authentication of Aadhaar number; or
(b) the proper officer, with the approval of an officer authorised by the Commissionernot below the rank of Assistant Commissioner, deems it fit to carry out physicalverification of places of business,the registration shall be granted within thirty days of submission of application, afterphysical verification of the place of business in the presence of the said person, in the
manner provided under rule 25 and vverification of such documents as the properofficer may deem fit.”;

(b) in sub-rule (2), –
(i) for the word “three”, the word “seven” shall be substituted;
(ii)for the proviso, the following proviso shall be substituted, namely: –

“Provided that where-
(a) 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 not opt for authentication of Aadhaar number; or
(b) the proper officer, with the approval of an officer authorised by the
Commissioner not below the rank of Assistant Commissioner, deems it fit to
carry out physical verification of places of business,the notice in FORM GST REG-03 may be issued not later than thirty days from the
date of submission of the application.”;

(c)for sub-rule (5), the following sub-rule shall be substituted, namely: –

“(5) If the proper officer fails to take any action, –
(a) within a period of seven working days from the date of submission of the
application in cases where the person is not covered under proviso to sub-rule (1);or

(b) within a period of thirty days from the date of submission of the application incases where a person is covered under proviso to sub-rule (1); or

(c) 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.”

MORE fhttps://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-94-central-tax-english-2020.pdf

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