Aadhaar Authentication Exemption GST registration by certain persons: CBIC

CBIC notifies certain persons who shall be exempt from Aadhaar authentication while seeking GST registration from 1st April 2020, i.e. persons other than an Individual, Authorised Signatory of all types, Managing/ Authorised Partner and Karta of an HUF.

CBIC Notification 17/2020 Central Tax dt. 23 March 2020: Aadhaar Authentication Exemption for GST registration by certain persons.

G.S.R. (E).- In exercise of the powers conferred by sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that the provisions of sub-section (6B) or subsection (6C) of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely:–

(a) Individual;
(b) authorised signatory of all types;
(c) Managing and Authorised partner; and
(d) Karta of an Hindu undivided family.

2. This notification shall come into effect from the 1st day of April, 2020.

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