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Detailed GST Notification Information

Notification No. 03/2021

Date: February 23, 2021
Subject: Exemption from Aadhaar authentication requirements for specified categories of applicants.
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Description:

Summary:
Provisions of Aadhaar authentication under section 25(6B) and 25(6C) are made inapplicable to specified persons. Exemption applies to non-citizens, government departments, local authorities, statutory bodies, PSUs, and applicants under section 25(9). The notification is issued in supersession of Notification No. 17/2020.

Effective Date:
23 February 2021

Previous Notification:
Notification No. 17/2020 – Central Tax dated 23.03.2020

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