Central Board of Indirect Taxes and Customs (CBIC) has issued a notification regarding biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh. Previously, the same requirement was notified for the States of Gujarat and Puducherry. However, the government has now extended this mandate to include Andhra Pradesh as well.
Introduction:
The Central Board of Indirect Taxes and Customs (CBIC) has recently issued a crucial notification regarding the enforcement of biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh. This significant development comes after a similar mandate was earlier issued for the States of Gujarat and Puducherry. The amendment, under rule 8 of the Central Goods and Services Tax Rules, 2017, signifies a major shift in the registration process.
Detailed Analysis:
The amendment, specified under Notification No. 54/2023-Central Tax, dated the 17th November, 2023, reflects the government’s effort to streamline and enhance the GST registration process. The original notification, No. 27/2022-Central Tax, dated the 26th December, 2022, had initially included only the States of Gujarat and Puducherry for the biometric-based Aadhaar authentication. However, the recent modification expands this requirement to include the State of Andhra Pradesh as well.
This move is aligned with the government’s broader objective of promoting a secure and efficient digital ecosystem for tax compliance. Biometric-based Aadhaar authentication adds an extra layer of verification, reducing the likelihood of fraudulent registrations and ensuring the accuracy of taxpayer information.
Businesses operating in Andhra Pradesh are now mandated to undergo biometric-based Aadhaar authentication during the GST registration process. This involves a unique and secure method of identity verification, enhancing the overall integrity of the GST registration system. It’s essential for businesses to familiarize themselves with the updated regulations to ensure compliance and avoid any potential disruptions.
Conclusion:
In conclusion, the CBIC’s notification regarding the extension of biometric-based Aadhaar authentication for GST registration to the State of Andhra Pradesh underscores the government’s commitment to strengthening the GST framework. This step not only enhances security measures but also streamlines the registration process, making it more robust and resistant to fraudulent activities.
Businesses in Andhra Pradesh need to adapt to these changes promptly to ensure seamless compliance with the updated regulations. As the government continues to leverage technology for efficient tax administration, staying informed and proactive becomes crucial for businesses to thrive in the evolving regulatory landscape.
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi
Notification No. 54/2023- Central Tax Dated: 17th November, 2023
G.S.R. 846(E).—In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue) No. 27/2022-Central Tax, dated the 26th December, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 903(E), dated the 26th December, 2022, namely:-
In the said notification, for the words, “State of Gujarat and the State of Puducherry”, the words “States of Andhra Pradesh, Gujarat and Puducherry” shall be substituted.
[F. No. CBIC-20006/23/2023-GST]
RAGHAVENDRA PAL SINGH, Director
Note: The principal Notification No. 27/2022-Central Tax, dated the 26th December, 2022, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 903(E), dated the 26th December, 2022 and was last amended, vide notification number 31/2023 –Central Tax, dated the 31st July, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 574(E), dated the 31st July, 2023.
