CBIC Issues Multiple Notifications regarding Aadhaar Authentication for Registration in GST

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The Central Board of Indirect Taxes & Customs (“CBIC”) has issued multiple notification pertaining to Aadhaar authentication for registration viz –

Notification No. 17/2020 – Central Tax dated March 23, 2020 Seeks to specify the class of persons who shall be exempted from Aadhaar authentication.

On the recommendations of the GST Council, it has been notified that w.e.f April 1, 2020; the provisions of Sub-Section 6B & 6C of the Central Goods and Services Tax Act, 2017 (“CGST Act”) shall not apply to a person who is not a citizen of India or to a class of persons other than –

(a) Individual;

(b) authorised signatory of all types;

(c) Managing and Authorised partner; and

(d) Karta of a Hindu undivided family.

Notification No. 18/2020 – Central Tax dated March 23, 2020 – Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.

On the recommendations of the GST Council, it has been notified that w.e.f April 1, 2020; an individual shall undergo authentication of Aadhaar number as specified in Rule 8 of the Central Goods and Services Tax Rules, 2017 (“CGST Rules”) in order to be eligible for registration :

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

Notification No. 19/2020 – Central Tax dated March 23, 2020 – Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.

On the recommendations of the GST Council, it has been notified that w.e.f April 1, 2020;

(a) authorised signatory of all types;

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

(c) Karta of a Hindu undivided family

shall undergo authentication of possession of Aadhaar number, as specified in rule 8 of CGST 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 CGST Rules.

Read more at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-17-central-tax-english-2020.pdf

http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-18-central-tax-english-2020.pdf

http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-19-central-tax-english-2020.pdf

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