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Seeks to make Tenth amendment (2020) to CGST Rules

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No 62/2020 – Central Tax

New Delhi, the 20th August, 2020

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

  1. Short Title and commencement.- (1) These rules may be called the Central Goods and
    Services Tax (Tenth Amendment) Rules, 2020.
    (2) Save as otherwise provided, they shall come into force on the date of their publication
    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), the following sub-rule shall be substituted with effect from
    01st April, 2020, namely: –
    “(4A) Where an applicant, other than a person notified under sub-section (6D) of
    section 25, opts for authentication of Aadhaar number, he shall, while submitting the
    application under sub-rule (4), with effect from 21st August, 2020, undergo
    authentication of Aadhaar number and the date of submission of the application in
    such cases shall be the date of authentication of the Aadhaar number, or fifteen days
    from the submission of the application in Part B of FORM GST REG-01 under subrule (4), whichever is earlier.”.
  3. In the said rules, in rule 9, with effect from 21st August, 2020,-
    (i) in sub-rule (1), for the proviso, the following provisos shall be substituted,
    namely:-
    “Provided that where 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, the registration shall be granted only after physical verification of the
    place of business in the presence of the said person, in the manner provided under
    rule 25:

  4. Provided further that the proper officer may, for reasons to be recorded in
    writing and with the approval of an officer not below the rank of Joint
    Commissioner, in lieu of the physical verification of the place of business, carry
    out the verification of such documents as he may deem fit.”;
    (ii) in sub-rule (2), before the Explanation, the following proviso shall be inserted,
    namely: –
    “Provided that where 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, the notice in FORM GST REG-03 may be issued not later
    than twenty one days from the date of submission of the application.”;
    (iii) in sub-rule (4), for the word, “shall”, the word “may” shall be substituted;
    (iv) 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 three working days from the date of
    submission of the application in cases where a person successfully
    undergoes authentication of Aadhaar number or is notified under subsection (6D) of section 25; or
    (b) within the time period prescribed under the proviso to sub-rule
    (2), in cases where 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
    (c) within a period of twenty one days from the date of submission
    of the application in cases where a person does not opt for
    authentication of Aadhaar number; or
    (d) 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.”.
  5. In the said rules, in rule 25, with effect from 21st August, 2020, after the words “failure of
    Aadhaar authentication”, the words “or due to not opting for Aadhaar authentication” shall be
    inserted.

[F. No. CBEC-20/06/16/2018-GST (Pt. II)]
(Pramod Kumar)
Director, Government of India

Note: The principal rules were published in the Gazette of India, vide notification No.
3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated
the 19th June, 2017 and was last amended vide notification No. 60/2020 – Central Tax, dated
the 30th July, 2020, published vide number G.S.R. 480(E), dated the 30th July, 2020.


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