Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. - FTX.56//2017/Pt-II/555 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION-STATE TAX The 22nd May, 2020 No. FTX.56/2017/Pt-II/555 . - In exercise of the powers conferred by sub-section (6C) of Section 25 of the Assam Goods and Services Tax Act. 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the said Act ), the Governor of Assam, on the recommendations of the Council. hereby pleased to notify 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 Assam 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. This notification shall be deemed to have come into force with effect from the 1 st day of April. S. JAGANNATHAN, Commissioner Secretary to the Government of Assam, Finance (Taxation) Department.