Seeks to make third amendment (2020) to CGST Rules.

[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. 16/2020 – Central Tax

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 hereby makes the following
rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Central Goods and Services Tax (Third Amendment)
Rules, 2020.
(2) Save as otherwise provided in these rules, 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, 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.”.

Download full notification

notfctn-16-central-tax-english-2020

[F. No.CBEC-20/06/04/2020-GST]

(Pramod Kumar)
Director, Government of India
.

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June,
2017, vide number G.S.R. 610 (E), dated the 19th June, 2017 and last amended vide
notification No. 08/2020 – Central Tax, dated the 02nd March, 2020, published vide number
G.S.R. 147 (E), dated the 02nd March, 2020.

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