CBIC specifies the class of persons who shall be exempted from aadhaar authentication

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, notifies that the provisions of Section 25 (6B) or of the Central Goods and Services Tax Act, 2017, which specifies the procedure for registration, 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 a Hindu undivided family

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

[Notification No. 17/2020 – Central Tax]


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