By Notification No 62/2020 – Central Tax dt 20th August, 2020 the Rule (4A) of Rule of CGST Rules has been sustituted and hence it shall optional to autheticate Adhar Number . If adhar number is not opted for authtication , physical visit of POB is mandatory, under JC exempts.
https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-62-central-tax-english-2020.pdf
