CBIC notifies risk-based Biometric based Aadhaar Authentication in U.T. of Puducherry:

CBIC notifies risk-based Biometric based Aadhaar Authentication in U.T. of Puducherry The Central Board of Indirect Taxes and Customs(CBIC) has notified Pilot to be conducted in U.T. of Puducherry for risk-based biometric based Aadhaar authentication of registration applicants via issuing Notification. The Notification Stated, "In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue) No. 27/2022-Central Tax, dated the 26th December, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 903(E), dated the 26th December, 2022." In the said notification, after the words, “State of Gujarat”, the words “and the State of Puducherry” shall be inserted. Summary of CBIC Notification dated 31/07/2023

Notification	Date	Subject
No. 31/2023- Central Tax	31.07.2023	Pilot to be conducted in U.T. of Puducherry for risk-based biometric-based Aadhaar authentication of registration applicants
No. 32/2023- Central Tax	31.07.2023	CBIC notifies exemption from filing of GST annual return for taxpayers having aggregate annual turnover upto two crore rupees, for FY 2022-23.
No. 33/2023- Central Tax	31.07.2023	The CBIC, based on the Council's recommendation, has designated "Account Aggregator" as the system for sharing information with the common portal under Section 158A of CGST and IGST Act. This notification shall come into force with effect from the 1st day of October, 2023.
No. 34/2023- Central Tax	31.07.2023	CBIC has exempted certain taxpayers making supplies of goods through an electronic commerce operator. Conditions: Aggregate turnover not exceeding the registration threshold, no inter-State supplies, one-State or UT operations, valid PAN, and enrollment on the common portal.
No. 01/2023 – Integrated Tax	31.07.2023	CBIC has amended section 16 of IGST Act, to provide for restriction of IGST refund route in respect of exports of tobacco, pan masala & other similar items as well as mentha oil. The notification comes into effect from October 1, 2023.

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