Aadhaar authentication process in GST registration 

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..... ssion of Aadhaar number of Karta of an HUF, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorised signatory and such other class of persons. [Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-01-2020]. When Aadhaar number is not assigned to t .....

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..... otified u/s 25(6D) , opts for authentication of Aadhaar number, he shall, while submitting the application under rule 8(4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or 15 days from the submission of the application in Part B of FORM GST REG-01 under rule 8(4), whi .....

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..... he process laid down under this proviso [ Proviso Rule 8(4A) ] Exception of the proviso to rule 8(4A) of the CGST Rules shall not apply in all the States and Union territories except the State of Andhra Pradesh, Gujarat and Puducherry. [ Notification no. 27/2022 Central Tax Amended as time to time ] Mandatory Aadhaar authenticat .....

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..... local authority; or (d) a statutory body; or (e) a Public Sector Undertaking; or (f) a person applying for registration under the provisions of section 25(9) of the CGST Act, 2017. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI .....

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