Furnishing Aadhaar details of persons mentioned in GST registration

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Furnishing Aadhaar details of persons mentioned in GST registration

This is to apprise you of recent notification no. 01/2020 Central Tax,  dated 01 January 2020 issued by CBIC regarding furnishing of proof of possession of Aadhaar number of below-mentioned persons:

Vide section 95 of the Finance (No. 2) Act, 2019 issued on 01 August 2019, sub-section 6A, 6B, 6C and 6D in Section 25 of the Central Good and Services Tax Act 2017  has been inserted.

The relevant extract of the sub-section 6A states as: “Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar number, in such form and manner and within such time as may be prescribed

Thus, it can be inferred from the above provisions that the need to furnish proof of possession of Aadhaar number shall apply in the case of existing GST registrations in addition to new registrations as well

Sub-section 6C mentions the provision specifically for every person, other than an individual. Relevant extract states as: ”On and from the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole-time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorized representative, authorized signatory and such other class of persons, in such manner, as the Government may, on the recommendations of the Council, specify in the said notification. 

Sub-section 6C mentions the provision specifically for every person, other than an individual. Relevant extract states as: “On and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may, on the recommendations of the Council, specify in the said notification. 

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