Seeks to specify the class of persons who shall be exempted from aadhar authentication - S.O. 112 - Bihar SGST

COMMERCIAL TAX DEPARTMENT The 6th May 2020 S.O. 112, Dated 6th May 2020. - In exercise of the powers conferred by sub-section (6D) of section 25 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, 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. [(File No. Bikri kar/GST/vividh-21/2017 (Part-8) 786)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.