1. Aadhaar Authentication for already registered persons in specified cases (Effective Date: to be notified)
1.1. Scenarios where Aadhaar Authentication would be mandatory X
The existing registered persons in the following cases are required to do
Aadhaar Authentication of their registration: (a) (b) (c)
Revocation of cancellation of registration; IGST refund on the export of goods under Rule 96 of CGST Rules; or Refund under rule 89 of CGST Rules Consequent amendments have also been made in the above provisions (i.e. registration, refund etc.) to provide that Aadhaar Authentication would be a pre-requisite for filing applications
1.2. Whose Aadhaar would be required to be authenticated X
Following persons are notified whose Aadhaar would be required to be
authenticated: (a) (b)
SL. No.
Authorized Signatory of the registered person; and A specified individual as per below table Registered Person
Aadhaar Individual person is to be authenticated
1
Proprietorship firm
Proprietor
2
Partnership firm
Any partner
3
HUF
Karta
4
Company
Managing Director or any whole-time Director
5
AOP/BOI /Society
Any of the Members of the Managing Committee
6
Trust
Trustee
1.3. e-KYC where Aadhaar is not available X
Where Aadhaar number has not been assigned to an individual, e-KYC would be required to be done
X
Following documents are required to be submitted for e-KYC: (a) (b) (i) (ii) (iii) (iv)
4
Aadhaar Enrolment ID slip, and Any document such as Bank passbook with photograph; or Voter identity card issued by the Election Commission of India; or Passport; or Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988
