The Government of Rajasthan on April 01, 2023, published the Rajasthan Goods and Services Tax (Amendment) Rules, 2023. The amendment provides that where an applicant opts for authentication of Aadhaar number, he shall, while submitting the application, undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01.
Every application by a person who has opted for authentication of an Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photographs of the applicant where the applicant is an individual or of such individuals in relation to the applicant where the applicant is not an individual.
There shall also be verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Chief Commissioner and the application shall be deemed to be complete only after completion of the process.
These rules shall be deemed to have come into force from December 26, 2022
