Notification No. 36/2021
Date: September 24, 2021
Subject: Amendment to Notification No. 03/2021 relating to Aadhaar authentication provisions.
Description:
The scope of Aadhaar authentication provisions is expanded by including sub-section (6A) of section 25 of the CGST Act. The amendment clarifies applicability of Aadhaar authentication for specified categories of applicants. No other condition of the principal notification is altered.
Effective Date:
24 September 2021
Previous Notification:
Notification No. 03/2021 – Central Tax dated 23.02.2021
Other Notifications
03/2023
The entry at S. No. 91A (2.5% Schedule) is substituted to explicitly cover all t...
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