To specify the class of persons, other than the individuals who shall undergo authentication of Aadhaar, in order to be eligible for registration - G.O. (Ms) No. 75 - Tamil Nadu SGST

GOVERNMENT OF TAMILNADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 75 Dated: 13.04.2020 Panguni-31 Thiruvalluvar Aandu, 2051 NOTIFICATION In exercise of the powers conferred by sub-section (6C) of section 25 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) , the Governor of Tamil Nadu, 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 Tamil Nadu 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 be deemed to have come into effect from the 1 st day of April, 2020. Ka. BALACHANDRAN PRINCIPAL SECRETARY TO GOVERNMENT