Aadhaar authentication requirement imposes authentication for key GST registrants; alternate ID offered if Aadhaar unavailable. The notification mandates Aadhaar authentication, as specified in rule 8 of the Goods and Services Tax Rules, for authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family to qualify for GST registration; where Aadhaar is not assigned, alternate means of identification are to be provided as specified in rule 9.
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 imposes authentication for key GST registrants; alternate ID offered if Aadhaar unavailable.
The notification mandates Aadhaar authentication, as specified in rule 8 of the Goods and Services Tax Rules, for authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family to qualify for GST registration; where Aadhaar is not assigned, alternate means of identification are to be provided as specified in rule 9.
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