Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration - S.O. 114 - Bihar SGST
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Aadhaar authentication requirement extended to specified non-individuals for GST registration, with alternate ID options provided. The notification requires Aadhaar authentication of possession for authorised signatories, managing and authorised partners of partnership firms, and the karta of Hindu undivided families as specified in the Bihar GST Rules to be eligible for GST registration, and provides that persons without Aadhaar shall be offered alternate viable means of identification under the prescribed rule.
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 extended to specified non-individuals for GST registration, with alternate ID options provided.
The notification requires Aadhaar authentication of possession for authorised signatories, managing and authorised partners of partnership firms, and the karta of Hindu undivided families as specified in the Bihar GST Rules to be eligible for GST registration, and provides that persons without Aadhaar shall be offered alternate viable means of identification under the prescribed rule.
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