Circular No.ES/271/2019-20 24th March, 2020
To: Members of the Council
Sub.: CBIC seeks to specify class of persons, other than individuals who shall undergo authentication of Aadhaar number in order to be eligible for registration
CBIC has issued Notification No. 19/2020-Central Tax dated 23rd March, 2020 notifying the date of coming into force of this notification as the date, from which the following shall undergo authentication of possession of Aadhaar number in order to be eligible for registration under GST-
(a) authorised signatory of all types
(b) Managing and Authorised partners of a partnership firm
(c) Karta of an Hindu undivided family
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.
Please note that this notification shall be deemed to come into force with effect from 1st April, 2020.
Members may kindly make a note of the above.