The GST Council's 48th meeting was held in Delhi on December 17, 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman, in which it was recommended that PAN-linked mobile number and e-mail address (fetched from CBDT database) to be captured and recorded in FORM GST REG-01 and OTP-based verification to be conducted at the time of registration on such PAN-linked mobile number and email address to restrict misuse of PAN of a person by unscrupulous elements without knowledge of the said PAN-holder.
The CBIC has issued Notification No. 26/2022 - (Central Tax) dated December 26, 2022 - The Central Goods and Services Tax (Fifth Amendment) Rules, 2022 to further amend the Central Goods and Services Tax, Rules, 2017 in order to notify the recommendations of the 48th GST Council Meeting held on December 17, 2022, in a following manner:
In Rule 8 of the CGST Rules i.e. Application for registration:
Amended PART A of FORM GST REG-01 to state that E-mail Id and Mobile Number shall be auto-populated from Income Tax database as linked with the Permanent Account Number of the applicant.
Omitted the instruction in FORM GST REG-01 w.r.t. Providing E-mail Id and Mobile Number of authorised signatory for verification and future communication.
