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 Puducherry Goods and Services Tax Act, 2017 - G.O. Ms. No. 14 - Puducherry SGST
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Aadhaar authentication requirement for non-individual GST registrants' authorised representatives to establish registration eligibility with alternate identification permitted. Notification requires Aadhaar authentication for the authorized signatory of all entity types, managing and authorized partners of partnership firms, and the Karta of a Hindu undivided family as a condition for GST registration; where Aadhaar is not assigned, alternate viable identification methods specified in the rules are to be offered.
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 GST registrants' authorised representatives to establish registration eligibility with alternate identification permitted.
Notification requires Aadhaar authentication for the authorized signatory of all entity types, managing and authorized partners of partnership firms, and the Karta of a Hindu undivided family as a condition for GST registration; where Aadhaar is not assigned, alternate viable identification methods specified in the rules are to be offered.
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