The Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, makes Delhi Goods and Services Tax (Tenth Amendment) Rules, 2020 to amend the Delhi Goods and Services Tax Rules, 2017.
In the Delhi Goods and Services Tax Rules, 2017, in rule 8 relating to Application for Registration , for sub–rule (4A), the following sub–rule shall be substituted with effect from 01st April, 2020.
“(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), with effect from 21st August, 2020, 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 sub–rule (4), whichever is earlier.”.
