The CBIC issued Notification No. 54/2023-Central Tax dated 17.11.2023, to notify the biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh.

The provisions of Rule 8(4A) read with Notification No. 27/2022-Central Tax dated 26.12.2022 as amended by Notification No. 31/2023-Central Tax dated 31.07.2023, provides for the  risk-based biometric-based Aadhar authentication to conduct the pilot in Gujarat and Puducherry.

Now, vide this Notification the provisions of sub-rule (4A) of Rule 8 of the CGST Rules regarding the authentication of Aadhaar Numbers shall apply in the State of Andhra Pradesh. This provides by adding State of Andhra Pradesh” alongside “State of Gujarat” and “State of Puducherry”. 

The Notification can be accessed at https://taxo.online/wp-content/uploads/2023/11/gst-ct-54-2023.pdf