CBIC amends Notification No. 03/2021-Central Tax dated 23.02.2021 vide Notification No. 36/2021–Central Tax | Dated: 24th September, 2021.
Provisions of 25(6A) of CGST Act (Requirement of authentication of Aadhar) shall not apply to following persons –
♦ A person who is not a citizen of India
♦ A Department or establishment of the Central Government or State Government
♦ A local authority
♦ A statutory body
♦ A Public Sector Undertaking
♦ A person applying for registration under the provisions of section 25(9) of the said Act. (UINs)
Government of India
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
G.S.R. 660(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 makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) Notification No. 03/2021-Central Tax dated 23.02.2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 132(E), dated the 23rd February, 2021, namely: –
In the said notification, in the first paragraph after the words “hereby notifies that the provisions of”, the words, brackets, figure and letter “sub-section (6A) or” shall be inserted.
[F. No. CBIC-20006/26/2021-GST]
RAJEEV RANJAN, Under Secy.
Note : The principal Notification No. 03/2021-Central Tax dated 23.02.2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 132(E), dated the 23rd February, 2021.