54/2023-Central Tax — Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh.

Notification 54/2023, issued by the CBIC on November 17, 2023, essentially makes a change to an earlier rule regarding GST registration in Andhra Pradesh. Specifically, it amends Notification 27/2022 which deals with mandatory Aadhaar authentication for new GST registrations. This new notification mandates that instead of a simple Aadhaar verification, new applicants in Andhra Pradesh now need to undergo biometric-based Aadhaar authentication when applying for GST registration.

In simple terms, if you are a new business looking to register for GST in Andhra Pradesh, you’ll likely need to visit a designated center to verify your Aadhaar details using your fingerprints or iris scan. This is an additional security measure to help prevent fraudulent registrations.

This primarily affects new GST applicants in Andhra Pradesh. These individuals or businesses will need to ensure they are prepared to complete the biometric authentication process at a designated location as part of their GST registration. The notification comes into effect immediately, meaning all new applicants in Andhra Pradesh from November 17, 2023, onwards should be prepared for this requirement. While the notification itself doesn't specify deadlines for completing this biometric verification, it is important to note that failure to comply will likely result in delays in processing your GST registration application. It is recommended to complete this process at the earliest opportunity.