Notification No. 27/2022 - Central Tax [States to which Biometric-based Aadhaar authentication u/r 8(4A) is not applicable]

Notification No. 27/2022 - Central Tax dated 26-12-2022

In pursuance of the powers conferred by rule 8(4B) of the CGST Rules, 2017,

the Central Government hereby specifies that

the [1][proviso to] sub-rule (4A) of rule 8 of the said rules shall not apply in all the States and Union territories except the [2][States of Andhra Pradesh, Gujarat and Puducherry.]

[1] Substituted for words “provisions of” by Notification No. 05/2023-Central Tax dt. 31-03-2023 wef 26-12-2022

[2] Substituted for words “State of Gujarat 1[and the State of Puducherry]” by Notification No. 54/2023-Central Tax dt. 17-11-2023.

1. Words inserted by Notification No. 31/2023-Central Tax dt. 31-07-2023.

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States to which Biometric-based Aadhaar authentication u/r 8(4A) is not applicable [Rule 8(4B) of CGST Rules]

Notification No. 27/2022 - Central Tax [States to which Biometric-based Aadhaar authentication u/r 8(4A) is not applicable]