Explanation and Simplification of Amendments in Central Goods and Services Tax (Amendment) Rules, 2024

1. Application Process and Aadhaar Verification

Amendment: Rule 8(4A) now requires individuals or entities not opting for Aadhaar authentication to get their photographs taken and documents verified at Facilitation Centers. The application will only be considered complete after this verification.

Example: If you’re an individual applying for GST registration without using Aadhaar, you’ll need to visit a Facilitation Center with your ID proofs and documents. The center will verify your documents and take your photograph to complete the application process.