As per the notification of Central Board of Indirect Tax and Customs (CBIC), Aadhar Authentication will be a mandate for GST (Goods and Service Tax) registration. This regulation will come into force on April 1st, 2020.
The Department of Revenue under the Ministry of Finance issued the notice in the name of Pramod Kumar, Director under Government of India on 23rd March 2020. This notice is issued to make Aadhar Authentication essential for GST registration. Government issued this notification with the power of section 25(6D) of the Central Goods and Service Tax Act.
The notification aims to provide that the provisions under this section of the said act will applicable to individuals, managing or authorised partner, signatory of all kinds, head of a undivided Hindu family. Although, the provisions are not applicable on the foreigners and those who are not Indian citizens.
This particular notification indicates that the above mentioned types of people have to undergo Aadhar number authentication to become eligible for GST registration as per rule no. 8 of the Central Goods and Tax Rules.
The authorised signatories of all kinds, managing and authorised partner of partnership firms and the chief member of Hindu families have to get their Aadhar number authenticated according to the CGST rule, if they are willing to get registered for GST.
In case an individual does not possess an assigned Aadhar number, the said person will be provide with viable and alternate means of identification as mentioned in rule no. 9 of Central Goods and Services Tax Rules, 2017.
Hence this notification will come in action from April 1st, 2020.