Notification No. 03/2021
Date: February 23, 2021
Subject: Exemption from Aadhaar authentication for specified categories of applicants for GST registration.
Description:
This notification exempts non-citizens of India, government departments, local authorities, statutory bodies, PSUs and persons applying under Section 25(9) from the provisions of Section 25(6B)/(6C) relating to Aadhaar authentication. It supersedes Notification No. 17/2020-CT. The amendment facilitates smoother registration for institutional and special-category applicants.
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