In exercise of the powers conferred by sub-section (6C) of section 25 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) , the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to notify 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 Himachal Pradesh 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 Order
Jagdish Chander Sharma
Principal Secretary (E&T) to the
Government of Himachal Pradesh