Summary of the Notification No 13/2024 

The Government has issued Notification No 13/2024 to cancel the Notification No 27/2022-Central Tax issued on 26-12-2022 related to applicability of Biometric Aadhar authentication process based on the data analysis and risk parameters. This cancellation of the Notification No 27/2022 will be effective from 10-07-2024.

• Sub rule 4A of Rule 8  of the CGST Rules,2017 pertains to the Biometric Aadhar authentication process based on the data analysis and risk parameters. This decision was made on the recommendations from the GST Council.
• Earlier government has issued Notification No 27/2022-Central Tax issued on 26-12-2022 for implementation of above mentioned rule 8(4A) in Gujarat only.
• Now the government has decided to cancel the previous Notification No.27/2022-Central Tax isssued on 26-12-2022.However, any actions taken or not taken under the previous notification before this cancellation will still be valid. The new cancellation notification will be effective from 10-07-2024.