CBIC: Aadhaar Mandatory for GST Registration

In an notification shared by the Central Board of Indirect Taxes and Customs (CBIC) the government has made it mandatory for all partnership firms, the Karta of Hindu Undivided Family and the other signatories of all types to link and authenticate AADHAAR number for the

registration in Goods and Services Tax

Get to know the complete GST registration procedure online on the Indian government GST portal official website. We have explained by the actual screenshot of every step. Read More

under Rule 8 of the Central Goods and Services Tax Rules, 2017.

Rule 8 states that every assessees except non-residents should file PAN, e-mail, mobile number, state or UT details in Form GST REG 01 for registration under GST. Earlier the provision for authentication of AADHAAR for registration was not present in the rules but with the notification, it is now mandatory.

The notification said that those assessees who do not have an AADHAAR number will be required to provide any other means of identification as listed under Rule 9 of the Central Goods and Services Tax Rules, 2017. The changes will be effective from 1st April 2020.

The

CBIC GST notification

Check out the latest 2020 & 2019 GST notification on tax and rate in PDF formats such as Central, Integrated, Union Territory in English and Hindi language. Read More

said that new assessees are required to submit AADHAAR number along with other asked details for GST registration and the assessees who are already registered under GST are required to submit AADHAAR number too.

In another notification issued by the CBIC the government has decided that the provisions of Section 6(B) and Section 6(C) of Central Goods and Services Tax Act, 2017 will not be applicable to non-residents and assessees other than Individuals, authorized signatory of all types, Managing and Authorised partner; and Karta of a Hindu undivided family.

The decision was taken by the government on the recommendations of the Goods and Services Tax (GST) council. The decisions made were issued by CBIC in notification number 17/2020, 18/2020 and 19/2020. The notifications were signed by Mr. Pramod Kumar, the director to the Government of India.