TMI BlogCentral Goods and Services Tax (Tenth Amendment) Rules, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 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 otherwis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EG-01 under sub-rule (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 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 fail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved. . 4. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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