Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. - 19/2020-State Tax - Himachal Pradesh SGST
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Aadhaar authentication requirement: authorised signatories, managing partners and HUF karta must verify Aadhaar for GST registration; alternate ID permitted. Requires specified non-individual persons to undergo Aadhaar authentication for GST registration, identifying authorised signatories, managing and authorised partners, and the Karta of an HUF as covered classes, and provides that if Aadhaar is not assigned such persons shall be offered alternate and viable means of identification 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: authorised signatories, managing partners and HUF karta must verify Aadhaar for GST registration; alternate ID permitted.
Requires specified non-individual persons to undergo Aadhaar authentication for GST registration, identifying authorised signatories, managing and authorised partners, and the Karta of an HUF as covered classes, and provides that if Aadhaar is not assigned such persons shall be offered alternate and viable means of identification as specified in rule 9.
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