Aadhaar Authentication mandatory for GST registration from 1st April 2020 (Persons other than individuals): CBIC

CBIC notifies the class of persons, other than individuals (like Director, Authorised Signatory, Partner, Karta, etc.), who shall mandatorily undergo authentication of Aadhaar number in order to be eligible for GST registration w.e.f. 1st April 2020.

CBIC Notification 19/2020 Central Tax dt. 23 March 2020: Aadhaar Authentication for GST registration mandatory from 1st April 2020 (Persons other than individuals).

G.S.R. (E).- In exercise of the powers conferred by sub-section (6C) 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 the date of coming into force of this notification as the date, from which the –

(a) authorised signatory of all types;

(b) Managing and Authorised partners of a partnership firm; and

(c) Karta of an Hindu undivided family,

shall undergo authentication of possession of Aadhaar number, as specified in rule 8 of the Central Goods and Services Tax Rules, 2017(hereinafter referred to as the said rules), in order to be eligible for registration under GST:

Provided that if Aadhaar number is not assigned to the said persons, they shall be offered alternate and viable means of identification in the manner specified in rule 9 of the said rules.

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

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