The Central Board Indirect Taxes and Customs, (CBIC) issued a notification regarding the exemption of provisions relating to the application of registration under the Central Goods and Services Tax Rules 2017. This notification was issued on 27th December, 2022.
The notification states as follows: –
In rule 8 which relates “application of registration” the sub-rule 4A shall not apply in all the States and Union territories except the State of Gujarat. This provision pertains to furnishing of bio-metric information.