Section No. 25 - Procedure for registration
Notification - Number and Date |
Brief Details |
Amended |
Superseded |
Rescinded |
Remark, If any |
|---|---|---|---|---|---|
17/2020 - Central Tax 23.03.2020 |
It specified classes of person who shall be exempted from AADHAR Authentication provided in sub-section (6D) of Section 25 of the CGST Act, 2017. |
[ issued in terms of sub-section (6D) of Section 25 of the CGST Act, 2017]
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18/2020 - Central Tax 23.03.2020 |
It notified 1st April, 2020 as the date from which an individual shall be required to undergo authentication, of Aadhaar number in order to be eligible for registration. |
[Issued in term of sub-section (6B) of section 25 of the CGST Act, 2017]
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19/2020 - Central Tax 23.03.2020 |
It specified class of persons, other than individuals, who shall be required to undergo authentication, of Aadhaar number in order to be eligible for registration. The specified class of persons are (a) authorised signatory of all types; (b) Managing and Authorised partners of a partnership firm; and (c) Karta of an Hindu undivided family. |
[Issued in terms of sub-section (6C) of section 25 of the CGST Act, 2017]
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03/2021 - Central Tax 23.02.2021 |
It notified the person to whom the provisions of sub-section (6B) and (6C) of Section 25 of the CGST Act, 2017 shall not apply. |
Issued under sub-section (6D) of section 25.
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27/2022 - Central Tax 26.12.2022 |
It specifies that provision of sub-rule (4A) of rule 8 shall not apply in all the states and Union Territory except the state of Gujarat. |
Notification issued under Rule 8 (sub-rule 4B)
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