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TMI BlogWest Bengal 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 ..... ed by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely: - 1. Short Title and commencement. - (1) These rules may be called the West Bengal Goods and Services Tax (Tenth Amendmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FORM GST REG-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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, namel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.". 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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