Page 85 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] NOTIFICATIONS & RULES S11
to the applicant to the extent of realisation of sale proceeds, provided the
sale proceeds have been realised within such extended period as permit-
ted by the Reserve Bank of India.”.
12. In the said rules, in rule 141, in sub-rule (2), for the word “Commis-
sioner”, the words “proper officer” shall be substituted.
13. In the said rules, in FORM GST RFD-01, after the declaration un-
der rule 89(2)(g), the following undertaking shall be inserted, namely :-

“UNDERTAKING
I hereby undertake to deposit to the Government the amount of refund sanctioned along
with interest in case of non-receipt of foreign exchange remittances as per the proviso to
section 16 of the IGST Act, 2017 read with rule 96B of the CGST Rules 2017.
Signature -
Name -
Designation/Status”.

[Notification No. 16/2020-C.T., dated 23-3-2020]

Proof of possession of Aadhaar Number shall not to apply to
specified persons
[Add on page 9.118 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by sub-section (6D) of section 25 of
the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Govern-
ment, on the recommendations of the Council, hereby notifies that the provisions
of sub-section (6B) or sub-section (6C) of the said Act shall not apply to a person
who is not a citizen of India or to a class of persons other than the following class
of persons, namely :-
(a) Individual;
(b) authorised signatory of all types;
(c) Managing and Authorised partner; and
(d) Karta of an Hindu undivided family.
2. This notification shall come into effect from the 1st day of April,
2020.
[Notification No. 17/2020-C.T., dated 23-3-2020]

Registration — W.e.f. 1-4-2020, an individual to undergo authen-
tication of Aadhaar number to be eligible for registration
[Add on page 9.118 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by sub-section (6B) of section 25 of
the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Govern-
ment, on the recommendations of the Council, hereby notifies the date of coming
into force of this notification as the date, from which an individual shall undergo
authentication, of Aadhaar number, as specified in rule 8 of the Central Goods

GST LAW TIMES  2nd April 2020  149