CBIC exempts certain persons from requirement of Aadhaar authentication

The CBIC vide Notification No. 36/2021–Central Tax dated September 24, 2021, has amended Notification No. 03/2021–Central Tax dated February 23, 2021 (“Principal Notification”) so as to exempt certain registered persons from the requirement of authentication or furnishing proof of possession of Aadhaar number as required under Rule 25(6A).

Vide the Principal Notification, the following persons were exempted from the requirement of authentication or furnishing proof of possession of Aadhaar number for becoming eligible for grant of registration under Rule 25(6B) and 25(6C):

(a) not a citizen of India; or

(b) a Department or establishment of the Central Government or State Government; or

(c) a local authority; or

(d) a statutory body; or

(e) a Public Sector Undertaking; or

(f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act.

Now vide this Notification, the above persons, if already registered, are being exempted from compliance with the requirement of authentication or furnishing proof of possession of the Aadhaar number as required under Rule 25(6A).

Source- https://www.cbic.gov.in/resources/htdocs-cbec/gst/notfctn-36-central-tax-english-2021.pdf