Seeks to specify class of person other than individuals who shall undergo authentication - FIN/REV-3/GST/1/08(Pt-1) (Vol.1)/70 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08(Pt-1) (Vol.1)/70 Dated: 23 rd March, 2020 NOTIFICATION In exercise of the powers conferred by sub-section (6C) of section 25 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) , the State Government, 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 Hindu undivided family, shall undergo authentication of possession of Aadhaar number, as specified in rule 8 of the Nagaland 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 1 st day of April. (Taliremba) Officer on Special Duty (Finance)