Authorised signatory of all types, Managing and Authorised partners of a partnership firm and Karta of a Hindu undivided family, shall undergo authentication of possession of Aadhaar number in order to be eligible for registration under GST – CGST Notification No. 19/2020 – Central Tax dated 23.03.2020

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 23rd March, 2020

No. 19/2020–Central Tax

G.S.R. 202(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