Notification of date of Aadhaar authentication for registration – CBIC notifies 1st day of April, 2020 as the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for GST registration vide Notification No. 18/2020 – Central Tax Dated- 23rd March, 2020.
Please note Section 25 deals with Procedure for GST registration and rule 8 of the Central Goods and Services Tax Rules, 2017 deals with Application for GST Registration.
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 18/2020 – Central Tax
New Delhi, the 23rd March, 2020
G.S.R. 201(E).– In exercise of the powers conferred by sub-section (6B) 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 the date of coming into force of this notification as the date, from which an individual shall undergo authentication, of Aadhaar number, as specified in rule 8 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in order to be eligible for registration:
Provided that if Aadhaar number is not assigned to the said individual, he 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.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India
