AUTHENTICATION OF AADHAAR NUMBER UNDER GST FOR REGISTRATION FROM 1.4.2020.
The Goods and
Services Tax Act, 2017 came into force in India with effect from 1.7.2017.
The Central
Government has notified that an individual shall undergo authentication, of Aadhar
number, as specified in rule 8 of the Central Goods and Services Tax Rules,
2017 in order to be eligible for registration and also notified that if Aadhar
number is not assigned to the said individual, the individual shall be offered
alternate and viable means of identification in the manner specified in rule 9
of the CGST Rules.
The Central
Government has also notified the date of coming into force of the rules as
1.4.2020 and from which the –
(a)
authorised signatory of all
types;
(b)
Managing and Authorised
partners of a partnership firm; and
(c)
Karta of an Hindu undivided
family
shall undergo
authentication of possession of Aadhar numbers, as specified in rule 8 of the
Central Goods and Services Tax Rules, 2017 in order to be eligible for
registration under Goods and Services Tax and also notified that if Aadhar
number is not assigned to the said persons, they shall be offered alternate and
viable means of identification in the manner specified in rule 9 of the CGST
Rules.
In fine, Aadhar
number is mandatory to apply for GST Registration with effect from 1.4.2020.
The relevant
Notifications were given below for ready reference:
[To be published
in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry
of Finance (Department of Revenue)
Central Board of Indirect
Taxes and Customs
Notification No.
18/2020 – Central Tax
New Delhi, the 23rd March, 2020
G.S.R….(E).- In exercise of the powers conferred by sub-section (6B) of section 25 of the
Central Goods and Services
Tax Act, 2017 (12 of 2017), the Central
Government, on the
recommendations
of the
Council,
hereby notifies the date of coming into
force
of
this notification as the date,
from which an individual shall undergo authentication, of
Aadhaar
number, as specified in rule
8 of the Central Goods and Services Tax Rules, 2017 (hereinafter
referred to as the said
rules), in order
to be
eligible for registration:
Provided that if Aadhaar number is not assigned to the said individual, he shall be offered
alternate and
viable means of identification
in the manner specified
in rule 9 of the
said rules.
2.
This notification shall come
into effect from the
1st day of
April, 2020.
[F. No.CBEC-20/06/04/2020-GST] (Pramod
Kumar)
Director,
Government of India
[To be published in the Gazette of India,
Extraordinary, Part II, Section 3,
Sub-section (i)]
Government of India Ministry
of Finance (Department of Revenue)
Central Board of Indirect
Taxes and Customs
Notification No.
19/2020 – Central Tax
New Delhi, the 23rd March, 2020
G.S.R….(E).- In exercise of the powers conferred by sub-section (6C) of section 25 of the
Central Goods and Services Tax Act, 2017 (12
of 2017) , the Central Government, on the
recommendations
of the
Council,
hereby notifies the date of coming into
force
of
this notification
as the date, from which the -
(a) authorised
signatory of all types;
(b) Managing and Authorised partners of a partnership firm; and
(c) Karta of an Hindu undivided family,
shall undergo authentication of possession of Aadhaar number, as specified
in rule 8 of the Central Goods and Services Tax Rules, 2017(hereinafter
referred to as the said rules), in order to be
eligible for registration under
GST:
Provided that if Aadhaar number is not assigned to the said persons, they
shall be offered
alternate and
viable means of identification
in the manner specified
in rule 9 of the
said rules.
2.
This notification
shall come into effect from
the 1st day of
April, 2020.
[F. No.CBEC-20/06/04/2020-GST]
(Pramod Kumar) Director,
Government of India