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 - Jharkhand SGST
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Aadhaar authentication requirement: authorised signatories, partners and HUF karta must verify identity or use alternate ID for GST registration. Requires Aadhaar authentication for specified non-individual person categories to be eligible for GST registration: authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family must undergo Aadhaar possession authentication under rule 8, with alternate identification measures available under rule 9 where Aadhaar is not assigned.
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, partners and HUF karta must verify identity or use alternate ID for GST registration.
Requires Aadhaar authentication for specified non-individual person categories to be eligible for GST registration: authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu undivided family must undergo Aadhaar possession authentication under rule 8, with alternate identification measures available under rule 9 where Aadhaar is not assigned.
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