Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration - S.O. 40/P.A.5/2017/S.25/2020 - Punjab SGST
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Aadhaar authentication requirement expanded to certain non-individual representatives for GST registration, with alternate ID if Aadhaar absent. Notification requires Aadhaar authentication of possession for specified non-individual persons-authorised signatories, managing and authorised partners, and the Karta of an HUF-to be eligible for GST registration, and provides that if Aadhaar is not assigned alternate means of identification shall be offered as prescribed by the rules.
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 expanded to certain non-individual representatives for GST registration, with alternate ID if Aadhaar absent.
Notification requires Aadhaar authentication of possession for specified non-individual persons-authorised signatories, managing and authorised partners, and the Karta of an HUF-to be eligible for GST registration, and provides that if Aadhaar is not assigned alternate means of identification shall be offered as prescribed by the rules.
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