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. 17/2020 - Central Tax dated 23-03-2020 [Section 25(6D) of CGST Act]

Notification No. 17/2020-Central Tax dt. 23-03-2020 wef 01-04-2020

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

Person exempted from authentication of Aadhar/Other Identification

the Central Government, hereby notifies that the provisions of section 25(6B) or 25(6C) of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely:–

(a) Individual;

(b) authorised signatory of all types;

(c) Managing and Authorised partner; and

(d) Karta of an Hindu undivided family.

2. This notification shall come into effect from the 1st day of April, 2020.

 

Note: Above notification were superseded by Notification No. 03/2021-Central Tax dt. 23-02-2021

GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263

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