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<h1>Uttar Pradesh GST Act Exempts Non-Citizens from Aadhaar Authentication, Effective Retroactively from April 2020.</h1> The Governor of Uttar Pradesh has issued a notification under the Uttar Pradesh Goods and Services Tax Act, 2017, specifying exemptions from Aadhaar authentication requirements. The exemptions apply to individuals who are not citizens of India and exclude specific classes such as individuals, authorized signatories, managing and authorized partners, and Karta of a Hindu undivided family. This notification, based on recommendations from the Council, is effective retroactively from April 1, 2020.