CBIC has issued the notification on Aadhar authentication of CGST Act, 2017 shall not apply to a person who is, not a citizen of India or a Department or establishment of the Central Government or State Government or a local authority. In this article, we will discuss Person to whom Aadhar Authentication not applies CBIC specified.
Know about Aadhaar Authentication
Aadhaar authentication regarded as the method by which the Aadhaar number along with other biometric details of the Aadhaar holder is presented to the Central Identities Data Repository (CIDR) for verifying its correctness. The CIDR confirms the accuracy of data based on information available with it.
Further, the main purpose behind the Aadhaar authentication has to produce an online platform wherein the identity of Aadhaar holders can recommend anytime anywhere. Also, this will keep a check on the violations happening under the Goods and Services Tax.
Person to whom Aadhar Authentication not applies by CBIC
The Central Board of Indirect Tax and Customs (CBIC) has announced a notification on 23rd February 2021, In exercise of the powers conferred by sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is, —
- Not a citizen of India
- A Department or corporation of the Central Government or State Government
- Any local authority
- A statutory body
- Public Sector Undertaking
- Also, a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act. Read Official Notification
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