Exemption from Aadhar authentication or Other identification [Section 25(6D) of CGST Act]
Notification No. 17/2020 - Central...

Notification No. 03/2021 - Central...

Notification No. 03/2021 - Central Tax dated 23-02-2021 [Section 25(6D) of CGST Act]

Notification No. 03/2021-Central Tax dt. 23-02-2021 wef 23-02-2021

In exercise of the powers conferred by section 25(6D) and

in supersession of Notification No. 17/2020-Central Tax dt. 23-03-2020, except as respects things done or omitted to be done before such supersession,

Person exempted from authentication of Aadhar/Other Identification

the Central Government, hereby notifies that the provisions of  section 25 [1][(6A) or] (6B) or 25(6C) of the said Act shall not apply to a person who is–

(a) not a citizen of India; or

(b) a Department or establishment of the Central Government or State Government; or

(c) a local authority; or

(d) a statutory body; or

(e) a Public Sector Undertaking; or

(f) a person applying for registration u/s 25(9).


[1] Words inserted by Notification No. 36/2021-Central Tax dt. 24-09-2021.

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