Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. - 19/2020 - Central GST (CGST)
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Aadhaar authentication requirement for non-individual representatives; compliance determines GST registration eligibility under prescribed rules. Notification prescribes that specified non-individual persons-authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family-must undergo Aadhaar authentication of their Aadhaar number to be eligible for GST registration, and where Aadhaar is not assigned they shall be offered alternate and viable means of identification as specified in the applicable CGST rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement for non-individual representatives; compliance determines GST registration eligibility under prescribed rules.
Notification prescribes that specified non-individual persons-authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family-must undergo Aadhaar authentication of their Aadhaar number to be eligible for GST registration, and where Aadhaar is not assigned they shall be offered alternate and viable means of identification as specified in the applicable CGST rules.
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