#Authentication of #Aadhaar #number under the #GST Act - a podcast by BPA Educators

#Authentication of #Aadhaar #number under the #GST Act  The #Central #Board of #Indirect #Tax and #Customs (CBIC) had issued a #notification on 23rd March 2020, about #Aadhaar #authentication for #GST #registration from 1st April 2020.  The same has been #amended vide notification 62/2020 dated 20th August 2020 to be made optional. The #aadhaar #authentication for #GST #registration is not required for non-residents, #persons other than citizens of India, and persons who have already been registered under GST. As per the latest #notification, every applicant for GST registration can opt for the Aadhaar authentication. The #exceptions are person #exempted by the #Central #government under the CGST Act or those who must mandatorily undergo the Aadhaar authentication under section 25(6C) of the CGST Act. The #revised rule will be effective for applications made on or after 21st August 2020. #Mandatory Cases of Aadhaar Authentication As per Section 25(6C) of the CGST Act, the Aadhaar #authentication is mandatory for the following class of individuals as per Rule 8 of the CGST Act in order to become eligible for the GST registration: 1. Authorised signatory of all types 2. Managing/authorized partners of a partnership firm 3. Karta of a #Hindu #Undivided #Family

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