[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
(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 1 st day of April, 2020.
[F. No.CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India
CAclubindia
Guest
Notification No : 19/2020-Central TaxPublished in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-19-central-tax-english-2020.pdf