The Central Board of Indirect Tax and Customs (CBIC) notified that the Aadhaar Authentication is mandatory for Goods and Service Tax (GST) registration from April 1, 2020.
The Department of Revenue under the Ministry of Finance issued the notification on March 23, 2020 in the name of Director under Government of India, Pramod Kumar. The notification seeks to mandate Aadhaar Authentication for the registration under Goods and Service Tax (GST).
The notification is issued by the government empowered under Section 25(6D) of the Central Goods and Services Tax Act, 2017.
The notification sought to provide that the provisions of Section 25(6B) & (C) of the Central Goods and Services Tax Act, 2017 will be applicable on the individuals; authorised signatory of all types; Managing and Authorised partner; and Karta of a Hindu undivided family. However, these provisions will not be applicable to the foreigners or the persons who are not the citizens of India.
The notification states that the above-stated class of persons shall undergo authentication of Aadhaar number, as specified in rule 8 of the Central Goods and Services Tax Rules, 2017 in order to be eligible for registration.
Authorised signatory of all types; Managing and Authorised partners of a partnership firm; and 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, in order to be eligible for registration under Goods and Service Tax (GST).
However, 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 Central Goods and Services Tax (CGST) Rules, 2017.
Therefore this notification will come into force from April 1, 2020.
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