Section 25 (6B) and 6(C) of CGST Act, 2017 provides that every individual or other than individuals, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number.
Vide Notification No. 03/2021-Central Tax, dated 23.02.2021,the Central Government exempted the following categories from aadhaar authentication for registration under GST laws-
1. a person not a citizen of India; or
2. a Department or establishment of the Central Government or State Government; or
3. a local authority; or
4. a statutory body; or
5. a Public Sector Undertaking; or
6. a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act-
a. any specialised agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947) Consulate or Embassy of foreign countries ; and
b. any other person or class of persons, as may be notified by the Commissioner,
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