Persons who do not require Aadhaar number / authentication for GST Registration u/s 25 notified by CBIC
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India
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…..(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  the  23rd  March,  2020, published  in  the  Gazette  of  India, Extraordinary, vide number G.S.R. 200(E), dated the 23rd March, 2020, 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 Secretary to the Government of India
Download Notification Click Here >>
- Section 292C carry no presumption of correctness of seized documents contents against third party
- Condonation of delay u/s 119(2)(b) for filing revised return to avail benefits u/s 44ADA
- Whether condition of pre-deposit prior to reference to Arbitration is arbitrary & violative of right to sue?
- FAQs on Foreign Assets of Small Taxpayers Disclosure Scheme and Rule 2026
- Foreign Assets of Small Taxpayers- Disclosure Scheme Rules 2026 notified
