In exercise of the powers conferred by section 25(6C)

Wef 01-04-2020, following person shall undergo authentication of Aadhaar as per Rule 8(4A)

CG 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 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.