Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.

Last updated: 24 March 2020

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This notification specifies that certain individuals, beyond just individuals, must authenticate their Aadhaar number to be eligible for GST registration. Effective from 1st April 2020, this includes authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu Undivided Family. If an Aadhaar number is not assigned to these individuals, 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. 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

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 1 st day of April, 2020.

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

(Pramod Kumar)

Director, Government of India

FAQ :

Authorised signatories, managing and authorised partners of a partnership firm, and the Karta of a Hindu Undivided Family must undergo Aadhaar authentication.

This notification comes into effect from the 1st day of April, 2020.

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

The purpose is to specify the class of persons, other than individuals, who must undergo Aadhaar authentication to be eligible for GST registration.

This notification is issued under sub-section (6C) of section 25 of the Central Goods and Services Tax Act, 2017.