Notification No.: 18/2020 – Central Tax
Date of Notification: 23rd March 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 25(6B) – Aadhaar authentication for GST registration
- CGST Rules, 2017:
- Rule 8 – Application for registration
- Rule 9 – Verification of application and approval
Summary of Notification
Effective Date for Aadhaar Authentication Requirement for GST Registration:
The Central Government, invoking powers under Section 25(6B), notifies that the requirement for Aadhaar authentication as specified in Rule 8 for GST registration will be effective from 1st April 2020.
✅ Aadhaar Mandatory for GST Registration (from 01.04.2020):
An individual applying for GST registration must undergo Aadhaar authentication as per Rule 8.
⚠️ Alternate Identification for Non-Aadhaar Holders:
Where Aadhaar is not yet assigned to the applicant, alternative and viable means of identification shall be offered as per the provisions of Rule 9.
This notification activates the Aadhaar authentication requirement for new registrations under GST from April 2020 onward, enhancing identity verification and curbing fraudulent registrations.
