Seeks to specify the class of persons who shall be exempted from aadhar authentication. - 17/2020 - Central GST (CGST)

Superseded vide NOTIFICATION NO. 03/2021-Central Tax dated 23-02-2021 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 17/2020 Central Tax New Delhi, the 23rd March, 2020 G.S.R. 200 (E).- In exercise of the powers conferred by sub-section (6D) 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 that the provisions of sub-section (6B) or sub-section (6C) of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely: (a) Individual; (b) authorised signatory of all types; (c) Managing and Authorised partner; and (d) Karta of an Hindu undivided family. 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, Government of India