Central Board of Indirect Taxes and Customs vide notification dated 23rd March 2020 has determined the class of persons, other than individuals who shall undergo authentication of Aadhaar number in order to be eligible for GST registration.
The following classes of persons are exempted:
- Individual
- Authorized signatory of all types
- Managing and Authorized partner
- Karta of an Hindu undivided family
This notification shall come into effect from the 1st April 2020.
Another notification issued on the same date provides the date from which an individual shall undergo authentication of Aadhaar number.
The notification also provides that 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.
Click here to read the notification granting exemption.
Click here to read the notification providing date to undergo authentication. .
