Under section 25(6C) to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration under the Goa Goods and Services Tax Act, 2017 - 38/1/2017-Fin(R&C)(138) - Goa SGST
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Aadhaar authentication requirement for certain non-individuals for GST registration; alternate ID allowed if Aadhaar not assigned. The notification mandates that authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family must undergo Aadhaar authentication as specified in the GST rules to be eligible for registration, and where Aadhaar is not assigned they shall be offered alternate and viable means of identification as specified in the 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 certain non-individuals for GST registration; alternate ID allowed if Aadhaar not assigned.
The notification mandates that authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family must undergo Aadhaar authentication as specified in the GST rules to be eligible for registration, and where Aadhaar is not assigned they shall be offered alternate and viable means of identification as specified in the rules.
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