Seeks to specify the class of persons who shall be exempted from aadhar authentication - 17/2020- State Tax - Delhi SGST

FINANCE (REVENUE-I) DEPARTMENT NOTIFICATION Delhi, the 28th August, 2020 No. 17/2020- State Tax No. F. 3 (36)/Fin (Rev-I)/2020-21/DS-IV/66. -In exercise of the powers conferred by sub-section (6D) of section 25 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely: (a) Individual; (b) Authorised signatory of all types; (c) Managing and Authorised partner; and (d) Karta of an Hindu undivided family. 2. This notification shall come into effect from the 1st day of April, 2020. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi, SUNIL SEHGAL, Dy. Secy.-IV (Finance)