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of <h1>West Bengal GST Act exempts certain entities from Aadhaar authentication u/s 25(6B) and (6C), effective February 23, 2021.</h1> The Government of West Bengal has issued a notification under the West Bengal Goods and Services Tax Act, 2017, stating that the Aadhaar authentication requirements outlined in sub-sections (6B) and (6C) of section 25 will not apply to certain entities. These include non-citizens of India, departments or establishments of the Central or State Government, local authorities, statutory bodies, public sector undertakings, and individuals registering under sub-section (9) of section 25. This notification supersedes the previous notification dated April 3, 2020, and is effective from February 23, 2021.
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