Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration - S.O. 114 - Bihar SGST

COMMERCIAL TAX DEPARTMENT The 6th May 2020 S.O. 114, Dated 6th May 2020. - In exercise of the powers conferred by sub-section (6C) of section 25 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) , the Governor of Bihar, 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 Bihar 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. [(File No. Bikri kar/GST/vividh-21/2017 (Part-8) 788)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.