Page 86 - GSTL_2nd April 2020_Vol 35_Part 1

S12 GST LAW TIMES [ Vol. 35
and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in order to
be eligible for registration :
Provided that if Aadhaar number is not assigned to the said individual,
he shall be offered alternate and viable means of identification in the manner
specified in rule 9 of the said rules.
2. This notification shall come into effect from the 1st day of April,
2020.
[Notification No. 18/2020-C.T., dated 23-3-2020]

Registration — W.e.f. 1-4-2020, authorized signatory; Managing
and Authorised partners of a partnership firm; and Karta of
an Hindu undivided family to undergo authentication of
possession of Aadhaar number to be eligible for registra-
tion
[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 (6C) 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 the -
(a) authorised signatory of all types;
(b) Managing and Authorised partners of a partnership firm; and
(c) Karta of an Hindu undivided family,
shall undergo authentication of possession of Aadhaar number, as specified in
rule 8 of the Central Goods and Services Tax Rules, 2017(hereinafter referred to
as the said rules), in order to be eligible for registration under GST :
Provided that if Aadhaar number is not assigned to the said persons,
they shall be offered alternate and viable means of identification in the manner
specified in rule 9 of the said rules.
2. This notification shall come into effect from the 1st day of April,
2020.
[Notification No. 19/2020-C.T., dated 23-3-2020]

GSTR-7 — Taxpayers whose principal place of business is in
erstwhile State of Jammu and Kashmir — Tax Deduction at
Source — FORM GSTR-7 for the months of July, 2019 to
October, 2019 and November, 2019 to February, 2020 to be
furnished or before 24-3-2020 — Amendment to Notification
No. 26/2019-C.T.
[Amend at pages 9.104 & 9.105 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by sub-section (6) of section 39 read
with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017)
(hereafter in this notification referred to as the said Act), the Commissioner here-
by makes the following further amendment in notification of the Government of
GST LAW TIMES  2nd April 2020  150