Rule 10B of CGST Rules 2017: Aadhaar authentication for registered person

Provisions under Rule 10B of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Aadhaar authentication for registered person”, are as under:

CGST Rule 10B: Aadhaar authentication for registered person (Chapter-III: Registration Rules) [rule 10B inserted from 01/01/2022: refer Note 1]

The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the Managing Director or any whole time Director, in the case of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, in the case of a Trust and of the authorized signatory, in order to be eligible for the purposes as specified in column (2) of the Table below:

Table

Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely:–

(a) her/ his Aadhaar Enrolment ID slip; and

(b) (i) Bank passbook with photograph; or

(ii) Voter identity card issued by the Election Commission of India; or

(iii) Passport; or

(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):

Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number.

Amendments History:

1. Rule 10B inserted vide Notification 35/2021, followed with Notification 38/2021 on commencement date of 01/01/2022.

—–