As per newly inserted sub section (6A) & 6(B) of section 25 (Procedure of Registration) of the Act, all the existing registered persons/application submitted for new GST Registration will have to undergo mandatory Aadhaar authentication w.e.f. 1^st April, 2020. (refer notification no. 18/2020 dated 23.03.2020 notifying 1^st April, 2020 for verification of Aadhaar)

Through Notification no. 17/2020 dated 23.03.2020 CBIC has given relaxation to below categories of persons from the mandatory Aadhaar authentication w.e.f. 1^st April, 2020 –

1. A person who is not a citizen of India
2. A person other than –

• Individual;
• authorised signatory of all types;
• Managing and Authorised partner; and
• Karta of an Hindu undivided family.

CBIC, vide notification no. 19/2020 dated 23.03.2020 has also notified below categories of persons, who shall undergo Aadhaar authentication in order to be eligible for GST Registration –

1. authorised signatory of all types;
2. Managing and Authorised partner; and
3. Karta of an Hindu undivided family.

further provided that, if the Aadhaar no. is not assigned to the said person, they shall be offered alternate and viable means of identification (i.e. physical verification of principal place of business in presence of said person) as per Rule 9.