Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. - 10670 -FIN-CT1-TAX- 0002/2020 - Orissa SGST
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Aadhaar authentication requirement extends to non-individual signatories and partners for GST registration; alternate identification permitted. Notification requires authentication of possession of Aadhaar number for specified non-individual persons-authorised signatories, managing and authorised partners, and the Karta of a Hindu Undivided Family-to be eligible for GST registration under rule 8 of the Odisha Goods and Services Tax Rules, 2017, with alternate identification provided where Aadhaar is not assigned as per 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 extends to non-individual signatories and partners for GST registration; alternate identification permitted.
Notification requires authentication of possession of Aadhaar number for specified non-individual persons-authorised signatories, managing and authorised partners, and the Karta of a Hindu Undivided Family-to be eligible for GST registration under rule 8 of the Odisha Goods and Services Tax Rules, 2017, with alternate identification provided where Aadhaar is not assigned as per rule 9.
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