Notification under section 25(6D) to specify the class of persons who shall be exempted from aadhar authentication under the Goa Goods and Services Tax Act, 2017 - 38/1/2017-Fin(R&C)(136) - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Notification 38/1/2017-Fin(R C)(136) In exercise of the powers conferred by sub--section (6D) of section 25 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, 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. By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 2nd April, 2020.