#aadhaar #GST #GSTRegistration Aadhaar verification to be mandatory for new dealers from Jan 2020
In order to check malpractices in GST, the GST Network on Saturday (14.09.2019) decided to make
Aadhaar authentication or
physical verification
mandatory for new dealers from January 2020.
"Aadhaar authentication of new dealers will be mandatory. Earlier it was optional. But we have noticed in two years that there's good number of fly-by-night operators. They make fake invoices," Bihar deputy chief minister Sushil Kumar Modi, who heads the group of ministers of GST Network told reporters after a meeting here.
“ Those who don't want Aadhaar authentication, physical verification will be carried out, which will be completed in 3 days”
Bihar deputy chief minister Sushil Kumar Modi, who heads the group of ministers of GST Network told reporters after a meeting here.
Section 25(6A) inserted in CGST Act by the Finance (No. 2) Act, 2019 :
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:
Provided that if an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and viable means of identification in such manner as Government may, on the recommendations of the Council, prescribe:
Provided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration.
Section 25(6B) inserted in CGST Act by the Finance (No. 2) Act, 2019 :
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:
Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
Section 25(6C) inserted in CGST Act by the Finance (No. 2) Act, 2019 :
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, authorised representative, authorised signatory and such other class of persons, in such manner, as the Government may, on the recommendation of the Council, specify in the said notification:
Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification.
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