| Date: |
23-03-2020
|
| Notification No: |
Notification No. 19/2020 – Central Tax
|
| Issuing Authority: |
GST
|
| Type: |
Central Tax Notifications
|
| File No: |
F. No.CBEC-20/06/04/2020-GST |
| Subject: |
Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
|
|
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 19/2020 – Central Tax
New Delhi, the 23rd March, 2020
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.
[F. No.CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India
|
|
|