On October 10, 2024, the Government of Telangana issued a notification amending the Telangana Goods and Services Tax Rules, 2017. This amendment introduces important changes to the process of Aadhaar authentication for applicants.
Key Amendments to Rule 8
Aadhaar Authentication Process:
Under the revised sub-rule (4A), applicants (excluding those specifically notified under sub-section (6D) of section 25) who choose to authenticate their Aadhaar number must undergo this authentication while submitting their application under sub-rule (4).
The date of application submission will be considered as either the date of Aadhaar authentication or fifteen days from the submission date in Part B of FORM GST REG-01, whichever occurs first.
Biometric and Document Verification:
For those opting for Aadhaar authentication and identified through data analysis on the common portal, biometric-based Aadhaar authentication is required. This includes taking a photograph of the applicant (for individuals) or relevant individuals (for non-individual applicants).
Verification of the original documents uploaded with the application must occur at designated Facilitation Centres notified by the Commissioner. The application will be deemed complete only after this process.
For Non-Aadhaar Authentication Applicants:
Applicants who do not opt for Aadhaar authentication must also undergo a photograph capture and document verification at the Facilitation Centres. Their applications will similarly be considered complete only after successful verification.
