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TMI BlogAadhaar authentication process in GST registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... of * Karta of an HUF, * Managing Director, whole time Director, such number of partners, * Members of Managing Committee of Association, Board of Trustees, * authorised representative, * authorised signatory and such other class of persons. [Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-01-2020]. * When Aadhaar number is not assigned to the registered person, such person shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or authentication of Aadhaar number, he shall, while submitting the application under rule 8(4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of * authentication of the Aadhaar number, or * 15 days from the submission of the application in Part B of FORM GST REG-01 under rule 8(4), whichever is earlier. [ Rule 8(4A) ] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4A) ] * Exception of the proviso to rule 8(4A) of the CGST Rules shall not apply in all the States and Union territories except the State of Andhra Pradesh, Gujarat and Puducherry. [ Notification no. 27/2022 - Central Tax Amended as time to time ] [ Rescinded vide Notification No. 13/2024 - Central Tax dated 10-07-2024 ] [ First Proviso of Rule 8(4A) ] * Who has not opted for authentication o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ossession of Aadhaar number for following purpose, * For filing of application for revocation of cancellation of registration * For filing of refund application * For refund under rule 96 of the integrated tax paid on goods exported out of India * Non applicability of provisions of relating to Aadhaar Authentication * The provisions of undergo authentication, or furnish proof of posses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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