Aadhaar authentication requirement for non-individual GST registrants; alternate identification permitted if Aadhaar is not assigned. Requires Aadhaar authentication of specified non-individual persons to establish eligibility for GST registration: authorised signatories, managing and authorised partners of partnership firms, and the Karta of a Hindu Undivided Family must undergo authentication of possession of an Aadhaar number; if an Aadhaar number is not assigned, alternate and viable means of identification shall be offered and accepted as prescribed.