CBIC specifies the class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration

Mar 30, 2020 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The Central Board of Indirect Taxes and Customs (CBIC) on March 23, 2020, has specified the class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.

The persons are:

(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 the Central Goods and Services Tax Rules, 2017, which specifies the process of making application for registration, 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, which specifies the process of Verification of the application and approval.

This notification shall come into effect from April 01, 2020.

[Notification No. 19/2020 – Central Tax]


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