Notification

CBIC prescribes procedure/timelines for Aadhaar authentication & Submission of registration application

 NOTIFICATION NOS. 04/2023 & 05/2023-CENTRAL TAX, DATED 31-3-2023

The CBIC has issued notification to provide that if applicant opts for authentication of Aadhaar number then the date of submission of the application shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application whichever is earlier.

It is also provided that if any person who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, then its application shall be followed by biometric-based Aadhaar authentication and taking photograph of the individual applicant or of such individuals in relation to the applicant where the applicant is not an individual.

Notification No 04-2023 Central Tax

Notification No 05-2023 Central Tax

Thanks

CA Rahul Gupta

+91-80535-55086