Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply regarding Aadhaar authentication. - 440-F.T. - West Bengal SGST
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Aadhaar authentication exemption: specified non-citizens, government entities, local authorities, statutory bodies and PSUs need not undergo Aadhaar authentication for registration. Notification under sub-section (6D) of section 25 of the West Bengal GST Act specifies that sub-sections (6B) and (6C) of section 25 requiring Aadhaar authentication shall not apply to persons who are not Indian citizens, Central or State Government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and persons applying for registration under sub-section (9) of section 25.
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 exemption: specified non-citizens, government entities, local authorities, statutory bodies and PSUs need not undergo Aadhaar authentication for registration.
Notification under sub-section (6D) of section 25 of the West Bengal GST Act specifies that sub-sections (6B) and (6C) of section 25 requiring Aadhaar authentication shall not apply to persons who are not Indian citizens, Central or State Government departments or establishments, local authorities, statutory bodies, Public Sector Undertakings, and persons applying for registration under sub-section (9) of section 25.
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