From January 1, Aadhaar authentication of registration will be required for GST assesses to file refund claims and applications for revocation of registration cancellation. The date has been announced by the Finance Ministry. The guidelines were announced on September 24 by the Finance Ministry, and they will take effect on a date to be announced later. This has now been completed, as indicated by a notification dated December 21.
The rule specifies that the authentication mechanism of Aadhaar number is required for all the following:
- The proprietor’s Aadhaar number will be used to authenticate a proprietorship firm.
- The Aadhar number of any partner in a partnership firm will be required for authentication.
- Aadhar of Karta is required for authentication in a Hindu undivided family.
- For authentication in a company the Aadhar of managing director or any whole-time director will be required
- Any member of the managing committee of an Association of persons or body of individuals or a Society The Trustee in the Board of Trustees in a Trust.
TO READ THE OFFICIAL NOTIFICATION CLICK HERE
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