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 - Delhi SGST
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Aadhaar authentication requirement: authorised signatories, partnership partners and HUF karta must authenticate Aadhaar for GST registration eligibility. Notification requires that the authorised signatory of all entity types, managing and authorised partners of a partnership firm, and the karta of a Hindu undivided family undergo Aadhaar authentication of possession as specified in the GST Rules to be eligible for registration; where Aadhaar is not assigned, alternate and viable means of identification are to be offered, and the notification is effective from 1 April 2020.
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, partnership partners and HUF karta must authenticate Aadhaar for GST registration eligibility.
Notification requires that the authorised signatory of all entity types, managing and authorised partners of a partnership firm, and the karta of a Hindu undivided family undergo Aadhaar authentication of possession as specified in the GST Rules to be eligible for registration; where Aadhaar is not assigned, alternate and viable means of identification are to be offered, and the notification is effective from 1 April 2020.
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