Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.

Last updated: 24 March 2020

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This notification from the Central Board of Indirect Taxes and Customs announces that Aadhaar authentication will be required for individuals seeking GST registration. This requirement will come into effect from April 1, 2020. If an individual does not have an Aadhaar number, alternative identification methods will be provided as per the rules.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 18/2020 – Central Tax

New Delhi, the 23rd March, 2020

G.S.R….(E).- In exercise of the powers conferred by sub-section (6B) 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 an individual shall undergo authentication, 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:

Provided 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.

2. This notification shall come into effect from the 1 st day of April, 2020.

[F. No.CBEC-20/06/04/2020-GST]

(Pramod Kumar)

Director, Government of India

FAQ :

The requirement for Aadhaar authentication for GST registration comes into effect from the 1st day of April, 2020.

The notification specifies the date from which an individual must undergo Aadhaar authentication to be eligible for GST registration.

If an individual is not assigned an Aadhaar number, they will be offered alternative and viable means of identification as specified in rule 9 of the said rules.

This notification is issued under sub-section (6B) of section 25 of the Central Goods and Services Tax Act, 2017, and refers to rule 8 and rule 9 of the Central Goods and Services Tax Rules, 2017.