DEMO|

THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
-

Body Notification No. S.O. 114, Dated 6th May 2020.

In exercise of the powers conferred by sub-section (6C) of section 25 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) , the Governor of Bihar, 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 Bihar 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

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.