In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8,-
(i) in sub-rule (1), the words and letter “mobile number, e-mail address,”, shall be omitted;
(ii) in sub-rule (2),-
(a) in clause (a), after the words “Direct Taxes”, the words “and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number” shall be inserted;
(b) clauses (b) and (c), and entries relating thereto shall be omitted;
(iii) for sub-rule (4A), the following sub-rule shall be substituted, namely:- s̈ÁUÀ – 4ಎ Part – IVA , 13 2023( 24 1944) BENGALURU, MONDAY, 13, FEBRUARY, 2023(MAGHA , 24, SHAKAVARSHA, 1944) . 68 No. 68 2 “(4A) 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 sub-rule.”;
(iv) after sub-rule (4A), the following sub-rule shall be inserted, namely:- “(4B) The Central Government may, on the recommendations of the Council, by notification specify the States or Union territories wherein the provisions of sub-rule (4A) shall not apply.”;
(v) in sub-rule (5), after the words, brackets and figure “sub-rule (4)”, the words, brackets, figure and letter “or sub-rule (4A)”, shall be inserted.