Under section 25(6C) to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration under the Puducherry Goods and Services Tax Act, 2017 - G.O. Ms. No. 14 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT ( G.O. Ms. No. 14, Puducherry, dated 1st April 2020 ) NOTIFICATION In exercise of the powers conferred by sub-section (6C) of section 25 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, 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 Puducherry 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 force with effect from the 1st day of April, 2020. (By order of the Lieutenant-Governor) SHURBIR SINGH, I.A.S., Secretary to Government (Finance).