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Grant of GST Registration only after Physical Verification of Business place if Aadhaar Authentication isn’t done: Delhi Govt

Grant of GST Registration only after Physical Verification of Business place if Aadhaar Authentication isn’t done: Delhi Govt

The Delhi Government notified the Delhi Goods and Services Tax (Third Amendment) Rules, 2020 to further amend the Delhi Goods and Services Tax Rules, 2017. The notification stated that while submitting an application, the applicant shall with effect from, undergo authentication of Aadhaar number for grant of registration from April 1, 2020. The notification inserted a proviso wherein it is stated that where a person, other than those notified of section 25(6D), fails to undergo authentication of Aadhaar number as specified in rule 8(4A), then the registration shall be granted only after physical verification of the principal place of business in the presence of the said person, not later than 60 days from the date of application, in the manner provided under rule 25 and the provisions of sub-rule (5) shall not be applicable in such cases. The objective of the government to insert this proviso is to reduce the fraudulent availment of ITC and reduce the frauds related to GST.

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