Other than individuals who shall undergo Aadhar Authentication w.e.f. 01.04.2020 - 19/2020-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 27th March, 2020 Notification No. 19/2020-State Tax No.(GHN-28)GST-2020/S.25(6C)(1)TH:- In exercise of the powers conferred by sub-section (6C) of section 25 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the State Government, on the recommendations of the Council, hereby notifies the date of coming into force of this notification as the date, from which the- (a) authorised signatory of all types; (b) Managing and Authorised partners of a partnership firm; and (c) Karta of an Hindu undivided family, shall undergo authentication of possession of Aadhaar number, as specified in rule 8 of the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in order to be eligible for registration under GST: Provided that if Aadhaar number is not assigned to the said persons, they shall be offered alternate and viable means of identification in the manner specified in rule 9 of the said rules. 2. This notification shall come into effect from the 1st day of April, 2020. By order and in the name of the Governor of Gujarat, K R Rathava Under Secretary to Government.