{"id":15756,"date":"2020-11-07T18:22:35","date_gmt":"2020-11-07T12:52:35","guid":{"rendered":"https:\/\/swaritadvisors.com\/learning\/?p=15756"},"modified":"2021-03-22T18:16:54","modified_gmt":"2021-03-22T12:46:54","slug":"change-in-gst-registration-process-wef-21-08-2020","status":"publish","type":"post","link":"https:\/\/swaritadvisors.com\/learning\/change-in-gst-registration-process-wef-21-08-2020\/","title":{"rendered":"Changes Made in the Process of GST Registration: WEF 21\/08\/2020"},"content":{"rendered":"\n<p class=\"has-drop-cap\">Recently, CBIC (Central Board of Indirect Taxes and Customs) by way of Notification No 62\/ 2020 had amended CGST Rules 2017 and declared a change in GST Registration Process. <\/p>\n\n\n\n<p>Further, the rules amended are known as Central Goods and Services Tax (Tenth Amendment) Rules 2020 and amendments made came into effect <strong>from 21.08.2020<\/strong>. Also, while applying for GST Registration, the applicant now requires to get the same validated with his\/ her Aadhar Number. <\/p>\n\n\n\n<p>Moreover, if the authorities concerned\ndo not take any required action, i.e., does not issue any SCN, within 3 days of\nthe successful Aadhar Card Authentication, then the GST registration is considered\nto be granted.<\/p>\n\n\n\n<p>In this blog, we will discuss in detail about the change in GST Registration Process, together with the time limit for automatic GST Registration.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a548a1a6a941\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a548a1a6a941\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/swaritadvisors.com\/learning\/change-in-gst-registration-process-wef-21-08-2020\/#Concept_of_Aadhar_Authentication\" title=\"Concept of Aadhar Authentication\">Concept of Aadhar Authentication<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/swaritadvisors.com\/learning\/change-in-gst-registration-process-wef-21-08-2020\/#Objective_of_Aadhar_Authentication_Process\" title=\"Objective of Aadhar Authentication Process\">Objective of Aadhar Authentication Process<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/swaritadvisors.com\/learning\/change-in-gst-registration-process-wef-21-08-2020\/#Who_are_all_Eligible_for_Aadhar_Authentication_Process\" title=\"Who are all Eligible for Aadhar Authentication Process?\">Who are all Eligible for Aadhar Authentication Process?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/swaritadvisors.com\/learning\/change-in-gst-registration-process-wef-21-08-2020\/#Insertion_of_Rules_for_Aadhar_Authentication_Process\" title=\"Insertion of Rules for Aadhar Authentication Process\">Insertion of Rules for Aadhar Authentication Process<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/swaritadvisors.com\/learning\/change-in-gst-registration-process-wef-21-08-2020\/#Insertion_of_Sub-Rule_4A\" title=\"Insertion of Sub-Rule 4A\">Insertion of Sub-Rule 4A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/swaritadvisors.com\/learning\/change-in-gst-registration-process-wef-21-08-2020\/#Insertion_of_Proviso_to_Rule_91\" title=\"Insertion of Proviso to Rule 9(1)\">Insertion of Proviso to Rule 9(1)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/swaritadvisors.com\/learning\/change-in-gst-registration-process-wef-21-08-2020\/#Insertion_of_Proviso_to_Rule_92\" title=\"Insertion of Proviso to Rule 9(2)\">Insertion of Proviso to Rule 9(2)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/swaritadvisors.com\/learning\/change-in-gst-registration-process-wef-21-08-2020\/#Insertion_of_Rule_95\" title=\"Insertion of Rule 9(5)\">Insertion of Rule 9(5)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/swaritadvisors.com\/learning\/change-in-gst-registration-process-wef-21-08-2020\/#Provisions_for_Aadhar_Authentication_under_GST_Registration\" title=\"Provisions for Aadhar Authentication under GST Registration\">Provisions for Aadhar Authentication under GST Registration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/swaritadvisors.com\/learning\/change-in-gst-registration-process-wef-21-08-2020\/#Time_Limit_for_Authentication_Process\" title=\"Time\nLimit for Authentication Process\">Time\nLimit for Authentication Process<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/swaritadvisors.com\/learning\/change-in-gst-registration-process-wef-21-08-2020\/#Other_Important_Aspects_of_Change_in_GST_Registration_Process\" title=\"Other Important Aspects of Change in GST Registration Process\">Other Important Aspects of Change in GST Registration Process<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/swaritadvisors.com\/learning\/change-in-gst-registration-process-wef-21-08-2020\/#Conclusion\" title=\"Conclusion \">Conclusion <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/swaritadvisors.com\/learning\/change-in-gst-registration-process-wef-21-08-2020\/#Copy_of_Notification_No_62_2020\" title=\"Copy of Notification No 62\/ 2020\">Copy of Notification No 62\/ 2020<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Concept_of_Aadhar_Authentication\"><\/span>Concept of Aadhar Authentication<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The term \u201cAadhaar\u201d denotes a 12 digit unique identification number that is granted by the UIDAI (Unique Identification Authority of India) to the Indian Residents after undergoing the identification process set by the Authority.<\/p>\n\n\n\n<p>Also, the term \u201cAadhar\nAuthentication\u201d denotes the process by which the Aadhar Number, together with\nthe Biometric Statistics and Demographics Location of the Aadhar Cardholder is\ndeposited to CIDR for authentication.<\/p>\n\n\n\n<p>Further, CIDR (Central Identities Data Repository)authenticates and validates the accuracy of data submitted to know whether or not the same is sufficient based on the available data or not.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Objective_of_Aadhar_Authentication_Process\"><\/span>Objective of Aadhar Authentication Process<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The main objective of the Aadhaar Authentication Process is to offer an \u201cOnline Platform of Identity\u201d to substantiate the identity of the Aadhaar Card Holder quickly at any place and at any time.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_are_all_Eligible_for_Aadhar_Authentication_Process\"><\/span>Who are all Eligible for Aadhar Authentication Process?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>As per the notification issued and the\nchange in GST Registration Process, the individuals eligible for Aadhar\nAuthentication Process are as follows:<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/11\/Persons-Eligible-1-1024x882.png\" alt=\"Aadhar Authentication Process Eligibility\" class=\"wp-image-15760\" width=\"522\" height=\"449\" srcset=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/11\/Persons-Eligible-1-1024x882.png 1024w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/11\/Persons-Eligible-1-300x258.png 300w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/11\/Persons-Eligible-1-768x661.png 768w, https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/11\/Persons-Eligible-1.png 1168w\" sizes=\"(max-width: 522px) 100vw, 522px\" \/><\/figure><\/div>\n\n\n\n<ol><li>Normal Taxpayer<\/li><li>Composition Dealer<\/li><li>Casual Taxable Person<\/li><li>Input Service Distributor (ISD).<\/li><li>SEZ Developer\/SEZ Unit<\/li><\/ol>\n\n\n\n<p>Further, these people need to file an application for GST Registration in GST Form REG 01.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Insertion_of_Rules_for_Aadhar_Authentication_Process\"><\/span>Insertion of Rules for Aadhar Authentication Process<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The rules inserted in the CGST Rules 2020 for change in <a href=\"https:\/\/swaritadvisors.com\/gst-registration\" class=\"text-primary\"><strong>GST Registration<\/strong><\/a> Process are as follows:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Insertion_of_Sub-Rule_4A\"><\/span>Insertion of Sub-Rule 4A<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sub-rule 4A is inserted under Rule 8 of\nthe CGST Rules 2020, which deals with the application for registration under\nCGST.<\/p>\n\n\n\n<p>Further, as per this newly introduced Sub Rule, if an applicant, other than the person notified under the provisions of section 25 (6D), chooses to get his\/ her Aadhar Number authenticated, then he\/she needs to file an application under this sub-rule from 21.08.2020.<\/p>\n\n\n\n<p>Also, the submission date of the application form in such cases will be the authentication date of the Aadhaar number or 15 days, starting from the furnishing of the application in Part B of GST Form REG 01 under sub-rule (4), whichever is earlier.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Insertion_of_Proviso_to_Rule_91\"><\/span>Insertion of Proviso to Rule 9(1)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The Proviso is inserted under Rule 9 (1) of the CGST Rules 2020, which deals with the verification and approval of the application form.<\/p>\n\n\n\n<p>Further, as per the newly introduced\nproviso, the provisions are as follows:<\/p>\n\n\n\n<ol><li>In\ncase a person, other than the person notified under section 25 (6D), fails to\nundergo the process of Aadhar Number as mentioned under sub-rule 4(A) of rule 8\nor does not choose authentication of Aadhar Number, then the authorities will\ngrant registration only after physical verification of the premise being used\nfor business in the manner provided under Rule 25;<\/li><li>The\nProper Officer needs to record the reasons in writing after getting approval\nfrom the officer who is not below the rank of Joint Commissioner, instead of\nthe physical verification of the premise being used for business, will carry\nout the scrutiny of the documents he may deem fit;<\/li><\/ol>\n\n\n\n<p>That means the only way to avoid Physical Verification is to get approval from the Joint Commissioner.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Insertion_of_Proviso_to_Rule_92\"><\/span>Insertion of Proviso to Rule 9(2)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The Proviso is inserted under Rule 9 (2) of the <a href=\"http:\/\/www.gstcouncil.gov.in\/cgst-rule\"><strong>CGST Rules 2020<\/strong><\/a>, which deals with the clarification regarding the information provided.<\/p>\n\n\n\n<p>Further, as per the newly introduced proviso, whenever a person, other than the person notified under section 25 (6D), fails to undergo the process of Aadhar Number as mentioned under sub-rule 4(A) of rule 8 or does not chooses authentication of Aadhar Number, then the authorities will issue the notice in GST Form REG 03, within a period of 21 days, starting from the date of submission of the application.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Insertion_of_Rule_95\"><\/span>Insertion of Rule 9(5)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The newly introduced rule deals with the situations wherein the Proper Officer fails to take action. Further, such situations are as follows:<\/p>\n\n\n\n<table>\n<tbody>\n<tr>\n<td width=\"208\">\n<p><strong>Particulars<\/strong><\/p>\n<\/td>\n<td width=\"208\">\n<p><strong>Time Period Prescribed<\/strong><\/p>\n<\/td>\n<td width=\"208\">\n<p><strong>Date of Starting the Period Prescribed<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"208\">\n<p>In case a person successfully undergoes a change in GST Registration Process, i.e., Aadhar Number Authentication.<\/p>\n<\/td>\n<td width=\"208\">\n<p>Within 3 Business Working Days<\/p>\n<\/td>\n<td width=\"208\">\n<p>Starting from the Date of Filing the Application<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"208\">\n<p>In case a person is notified under section 25 (6D)<\/p>\n<\/td>\n<td width=\"208\">\n<p>Within 3 Business Working Days<\/p>\n<\/td>\n<td width=\"208\">\n<p>Starting from the Date of Filing the Application<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"208\">\n<p>In case a person does not choose for change in GST Registration Process, i.e., Authentication of Aadhar Number<\/p>\n<\/td>\n<td width=\"208\">\n<p>Within 21 Business Working Days<\/p>\n<\/td>\n<td width=\"208\">\n<p>Starting from the Date of Filing the Application<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"208\">\n<p>In case a person has clarification, Details and Documents submitted under sub-rule (2)&nbsp; for the grant of registration<\/p>\n<\/td>\n<td width=\"208\">\n<p>Within 7 Business Working Days<\/p>\n<\/td>\n<td width=\"208\">\n<p>Starting from the Date of Receipt of clarification, Details and Documents submitted under sub-rule (2)&nbsp;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<p><b>Also, Read:<\/b> <mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/swaritadvisors.com\/learning\/gst-on-travel-agents-and-tour-operators\/\">GST On Travel Agents and Tour Operators<a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Provisions_for_Aadhar_Authentication_under_GST_Registration\"><\/span>Provisions for Aadhar Authentication under GST Registration<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The provisions for Aadhar Authentication\nor change in GST Registration Process are as follows:<\/p>\n\n\n\n<ol><li>In the process of Aadhar Authentication, the Authorised signatory (for all businesses)\/Authorised and Managing Partners for a Partnership Firm\/ and Karta of a HUF (Hindu Undivided Family), who are applying for new GST registration, can choose&nbsp;for e-KYC Authentication of their Aadhaar Card Number. However, the authentication process is completely optional and not compulsory. You should also know about the <a class=\"text-primary\" href=\"https:\/\/swaritadvisors.com\/learning\/what-is-gst-registration-cancellation-process\/\"><strong>process of cancellation of GST<\/strong><\/a>.<\/li><li>Also, for the cases where the people do not provide their Aadhaar Number or the cases where the process of Aadhar Authentication fails, are subjected to On-site Verification by the authorities of the Tax Department. <\/li><li>Further, the authorities may grant registration, based on the documents submitted for obtaining registration.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Time_Limit_for_Authentication_Process\"><\/span><strong>Time\nLimit for Authentication Process<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"9%\">\n<p><strong>Sl. No.<\/strong><\/p>\n<\/td>\n<td width=\"55%\">\n<p><strong>Category<\/strong><\/p>\n<\/td>\n<td width=\"34%\">\n<p><strong>Time Period for Grant of Registration<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"9%\">&nbsp;1<\/td>\n<td width=\"55%\">\n<p>On the Successful Authentication of Aadhar Number<\/p>\n<\/td>\n<td width=\"34%\">\n<p>Deemed Approval in 3 Business Working Days<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"9%\">&nbsp;2<\/td>\n<td width=\"55%\">\n<p>On not choosing for Authentication of Aadhar or on the Failure of the process of Aadhar Authentication and no SCN is granted by the Officer<\/p>\n<\/td>\n<td width=\"34%\">\n<p>Deemed approval in 21 Business Working Days<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Other_Important_Aspects_of_Change_in_GST_Registration_Process\"><\/span>Other Important Aspects of Change in GST Registration Process<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The other important aspects of change in the GST Registration Process are as follows:<\/p>\n\n\n\n<ol><li>The applicants need to submit their reply after the Issuance of SCN within a period of 7 business working days.<\/li><li>After the submission of the application, an authentication link will be shared on the GST registered email address and mobile number.<\/li><li>After clicking on the received verification link, the applicant needs to provide his\/her Aadhar Number and the OTP (One Time Password) received on the registered mobile number.<\/li><li>The process of Aadhar Authentication is for all the Promoters\/Authorised Signatories\/Partners\/Karta as specified in the application.<\/li><li>A person can access Aadhar Authentication by following the steps as follows.<\/li><li>Visit the Official GST Portal.<\/li><li>Go to Services.<\/li><li>Select Registration from the drop-down menu.<\/li><li>Choose New Registration.<\/li><li>Provide TRN and OTP.<\/li><li>Now, click on My Saved Applications.<\/li><li>Choose Aadhar Authentication Status;<\/li><li>Lastly, click on the Resend Verification Link.<\/li><li>There is no need for the existing taxpayers or the ones registered on the GST portal to undergo the process of Aadhar Authentication.<\/li><li>Also, an NRI (Non-Resident of India) or a person who is not an Indian Citizen are exempted from the process of Aadhar Authentication.<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In a nutshell, the role of Aadhar Card has undergone a massive transformation since its implementation in the year 2010. Earlier, it was only used to give unique identification to the Indian Residents and to provide government benefits. <\/p>\n\n\n\n<p>In a nutshell, the role of Aadhar Card has undergone a massive transformation since its implementation in the year 2010. Earlier, it was only used to give unique identification to the Indian Residents and to provide government benefits. <\/p>\n\n\n\n<p>But now a new tab has been activated in the GST Form REG 01, which deals with the process of Aadhar Authentication. Further, this new tab provides the applicant with an option to choose or not choose the process of Aadhar Authentication.<\/p>\n\n\n\n<p>If in case the applicant chooses the option of authentication, then a link will be sent to the registered email address after the submission of Aadhar Authentication.  However, if he\/she goes for the option of physical verification, then the officer designated by the Tax Department will visit the premise, and after which the GST Registration will be granted.<\/p>\n\n\n\n<p>Therefore, it can rightly be said that over the period of time, Aadhar Number has emerged from being voluntary to compulsory detail required for direct cash transfers. Also, the government has made it compulsory to link Aadhar Number with PAN to monitor <strong><a href=\"https:\/\/swaritadvisors.com\/income-tax-return-filing\" class=\"text-primary\">Income Tax Filings<\/a><\/strong> and check the occasions of Tax Evasion. <\/p>\n\n\n\n<p>As a result, it will now be exceptionally essential to validate one\u2019s Aadhaar Number if in case he\/she wants to opt for a change in the GST registration process or otherwise be prepared for an on-site visit by the GST Officers.<\/p>\n\n\n\n<p><b>Also, Read:<\/b> <mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/swaritadvisors.com\/learning\/know-about-gst-registration-process-step-by-step\/\">Know About GST Registration process step by step<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Copy_of_Notification_No_62_2020\"><\/span>Copy of Notification No 62\/ 2020<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<a href=\"https:\/\/swaritadvisors.com\/learning\/wp-content\/uploads\/2020\/11\/notfctn-62-central-tax-english-2020.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\"  data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">notfctn-62-central-tax-english-2020<br\/><\/a>\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recently, CBIC (Central Board of Indirect Taxes and Customs) by way of Notification No 62\/ 2020 had amended CGST Rules 2017 and declared a change in GST Registration Process. Further, the rules amended are known as Central Goods and Services Tax (Tenth Amendment) Rules 2020 and amendments made came into effect from 21.08.2020. Also, while [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":15759,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[873,874],"_links":{"self":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/15756"}],"collection":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/comments?post=15756"}],"version-history":[{"count":20,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/15756\/revisions"}],"predecessor-version":[{"id":18307,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/posts\/15756\/revisions\/18307"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media\/15759"}],"wp:attachment":[{"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/media?parent=15756"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/categories?post=15756"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swaritadvisors.com\/learning\/wp-json\/wp\/v2\/tags?post=15756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}