The Central Board of Indirect Taxes and Customs (CBIC) exempted Foreigner, Govt. Department, Local Authorities, Public Sector Undertakings (PSU), UN Agencies, Statutory Body from Aadhar Authentication under Section 25(6A) of the CGST Act.
The CBIC amended Notification No. 03/2021-Central Tax, dated the 23rd February 2021 which pertains to the class of person to whom Aadhar authentication does not apply.
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 Government, on the recommendations of the Council and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 17/2020-Central Tax, dated the 23rd March 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 200(E), dated the 23rd March 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is not a citizen of India; or a Department or establishment of the Central Government or State Government; or local authority; or a statutory body; or a Public Sector Undertaking; or a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act.
The CBIC in the said notification, in the first paragraph after the words “hereby notifies that the provisions of”, the words, brackets, figure, and letter “sub-section (6A) or” shall be inserted.
Section 25(6A) of the CGST Act reads every registered person shall undergo authentication, or furnish proof of possession of the Aadhaar number, in such form and manner and within such time as may be prescribed. Provided that if an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and viable means of identification in such manner as Government may, on the recommendations of the Council, prescribe. Provided further that in case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification, registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration.
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