In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, -
(a) for sub-rule (4A), the following sub-rule shall be substituted with effect from 26th day of December, 2022, namely – “(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), 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 under subrule (4), whichever is earlier:
¨sÁUÀ – 4J Part – IVA 03 2024 ಪ 12 1946) BENGALURU, TUESDAY, 03, SEPTEMBER, 2024(BHADRAPADA, 12, SHAKAVARSHA, 1946) . 427 No. 427 2
Provided that, every application made under sub-rule (4), by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of 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 photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the 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 Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this proviso.”
(b) after the first proviso, the following proviso shall be inserted with effect from such date as may be notified by the Government, namely: - “Provided further that, every application made under sub-rule (4), by a person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall be followed by taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under subsection (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.”.
(c) in sub-rule (4B), for the words, “provisions of”, the words “proviso to” shall be substituted with effect from 26th day of December, 2022.