GST:
Amendments to CGST Rules, 2017 w.e.f. 26th Dec 2022, for Sub-Rule 4A of Rule 8 states about Authentication of Aadhar during registration whereas Biometric based Aadhar Authentication and taking photograph of the applicant amended as a proviso to the said rule, earlier this is not inserted as a proviso to the rule.
[Notification No.04/2003- Central Tax dated 31st Mar 2023]