CBIC notifies class of person to whom Aadhar authentication not applies

CBIC regarding payment of GST dues during March 2021.

CBIC exempts certain classes of people from Aadhaar Authentication

CBIC notifies vide Notification No. 03/2021-Central Tax dated 23rd February, 2021 that Aadhar authentication shall not apply to a person who is, (a) not a citizen of India; or, (b) a Department or establishment of the Central Government or State Government; or (c) a local authority; or (d) a statutory body; or (e) a Public Sector Undertaking; or (f)  a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 03/2021-Central Tax

New Delhi, the 23rd February, 2021

G.S.R. 132(E).—In exercise of the powers conferred by sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.17/2020-Central Tax, dated 23 march 2020. published in the Gazette of India, Extraordinary, vide number GSR 200(E), dated 23rd March 20 except as respects things done or omitted to be done before such supersession, 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, —

(a) not a citizen of India; or

(b) a Department or establishment of the Central Government or State Government; or

(c) a local authority; or

(d) a statutory body; or

(e) a Public Sector Undertaking; or

(f)  a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act.

[F. No. CBEC-20/06/02/2020-GST]

RAJEEV RANJAN, Under Secy.

Download Notification

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