Notification / Notification No. 18/2020-Central Tax

Clause 1

In forceA commencement is recorded; no ending event is recorded.

The law's words

1. In exercise of the powers conferred by sub-section (6B) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the date of coming into force of this notification as the date, from which an individual shall undergo authentication, of Aadhaar number, as specified in rule 8 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in order to be eligible for registration:

Provided that if Aadhaar number is not assigned to the said individual, he 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 1st day of April, 2020.

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

References marked in the words above

sub-section (6B) of section 25 of the Central Goods and Services Tax Act, 2017 / Section 25, Central Goods and Services Tax Act, 2017
rule 8 of the Central Goods and Services Tax Rules, 2017 / Rule 8, Central Goods and Services Tax Rules, 2017
rule 9 of the said rules / Rule 9, Central Goods and Services Tax Rules, 2017