Earlier in March 2020, CBIC also notified (Section 25(6C)/(6D)) that a person who is not a citizen of India and person other than:
- Authorized Signatory of all types,
- Managing and authorized partner,
- Karta of HUF,
are not required to do Aadhaar Authentication while GST Registration.
Just yesterday i.e. 23rd Feb 2021, CBIC further notifies classes of person u/s 25(6C)/(6D) vide notification 03/2021 who are not required to do Aadhaar Authentication while GST Registration [Section 25(6C)/(6D) is not applicable to)]:
- Who is not a citizen of India
- Who is a local authority
- Who is a statutory body
- Who is a PSU
- Who is a department or establishment of CG/SG
- Who is a person applying for registration United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries.
Note: Section 25 provides the procedure for registration under the GST Act.