Important Keyword: Notification No. 19/2020 – Central Tax, GST Aadhaar authentication, Aadhaar verification GST registration, Section 25(6C) CGST Act, Rule 8 Aadhaar GST, GST registration requirements, partner Aadhaar authentication, authorised signatory Aadhaar, Finodha GST registration
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[F. No. CBEC-20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 23rd March, 2020
Notification No. 19/2020 – Central Tax: Seeks to Specify Class of Persons, Other Than Individuals Who Shall Undergo Authentication, of Aadhaar Number in Order to be Eligible for Registration.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R…. (E). - In exercise of the powers conferred by sub-section (6C) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the date of coming into force of this notification as the date, from which the -
- authorized signatory of all types;
- Managing and Authorized partners of a partnership firm; and
- Karta of an Hindu undivided family,
shall undergo authentication of possession of Aadhaar number, as specified in rule 8 of the Central 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.
(Pramod Kumar)
Director,
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 19/2020 – Central Tax
Q1: What is Notification No. 19/2020 – Central Tax about?
Answer:
It notifies that certain persons associated with GST registration must undergo Aadhaar authentication to become eligible for GST registration.
These include:
Authorised signatories
Managing/Authorised partners
HUF Karta
This requirement is effective 1 April 2020.
Need GST registration with Aadhaar verification guidance?
👉 https://finodha.in/online-gst-registration/
Q2: Why was Aadhaar authentication introduced for GST?
Answer:
To:
Prevent fake GST registrations
Reduce fraudulent ITC claims
Improve identity verification
Increase transparency in the GST ecosystem
Enable faster registration processing
Q3: Who exactly must undergo Aadhaar authentication?
Answer:
The following persons connected to a GST applicant must authenticate Aadhaar:
Authorised signatory (for all entity types)
Managing and authorised partners (for partnership firms)
Karta (for Hindu Undivided Family)
Q4: Are individuals applying for GST registration covered?
Answer:
❌ No.
This notification applies only to persons OTHER THAN individuals.
But individuals applying for GST registration must follow Aadhaar authentication separately under Rule 8.
Q5: What happens if Aadhaar is NOT available?
Answer:
As per the proviso and Rule 9, the applicant will be offered:
✔ Alternate verification methods
✔ Physical verification of premises (if required)
✔ Additional document verification
This ensures no one is prevented from registering.
Q6: When does this notification come into effect?
Answer:
👉 1 April 2020
From this date, Aadhaar authentication is mandatory during registration.
Q7: Which section of the CGST Act gives power for this requirement?
Answer:
The notification is issued under:
Section 25(6C) of CGST Act → empowers government to notify Aadhaar authentication rules.
Q8: How is Aadhaar authentication done in GST portal?
Answer:
Process:
Submit GST REG-01
Enter Aadhaar of authorised signatory/partner/Karta
Receive OTP on Aadhaar-linked mobile
Authenticate → Registration moves ahead faster
If Aadhaar fails → Registration moves to Physical Verification Route.
Q9: What if Aadhaar authentication fails multiple times?
Answer:
Then GST officer may initiate:
Physical verification of premises
Additional document checks
Extended registration timeline under Rule 9(5)
Finodha can help resolve such issues:
👉 https://finodha.in/gst-compliance/
Q10: Real-Life Example – How does this affect a partnership firm?
Answer:
A textile partnership in Surat applies for GST.
Both partners must:
Authenticate Aadhaar
Complete GST registration
If one partner’s Aadhaar is not linked to mobile, alternate verification is initiated.
This ensures no fraudulent partner details are entered.
Q11: Does Aadhaar authentication speed up GST registration?
Answer:
Yes ✔
If Aadhaar is authenticated:
No physical verification needed
Registration approved within 3–7 days
Without Aadhaar:
Registration may take up to 30 days
Faster approval with expert guidance:
👉 https://finodha.in/online-gst-registration/
Q12: Does this rule apply to companies?
Answer:
Yes ✔
Companies must ensure that:
Authorised signatory
Directors (if signing)
have Aadhaar available for authentication.
Q13: What about foreign companies or NRIs?
Answer:
They are covered under separate provisions:
If Aadhaar is not available → alternate KYC method
Passport and foreign ID may substitute
Q14: Does Aadhaar authentication affect DSC/E-signing?
Answer:
No ❌
DSC is still required for:
Companies
LLPs
Firms choosing DSC mode
Aadhaar authentication comes before DSC usage.
Get DSC online:
👉 https://finodha.in/online-dsc-digital-signature-certificate/
Q15: Is Aadhaar authentication mandatory for existing GST registrations?
Answer:
Not mandatory for all existing registrants, but may be required when:
Amending authorised signatory
Migrating business structure
Responding to verification notices
Q16: What happens if Aadhaar authentication is skipped?
Answer:
Registration will not be approved unless:
Aadhaar authentication is completed
OR
Alternate identification under Rule 9 is successfully completed
Skipping can cause delays and compliance issues.
⭐ Conclusion
Notification No. 19/2020 – Central Tax is a major reform ensuring that all non-individual GST applicants—authorised signatories, partners, and HUF Karta—complete Aadhaar authentication for GST registration starting 1 April 2020. This increases transparency, security, and reliability of GST registrations.
If you need help with:
✔ GST registration
✔ Aadhaar authentication issues
✔ DSC, ITC, GST compliance
✔ Startup or business setup
👉 Register Your GST with Finodha Today
https://finodha.in/online-gst-registration/
Download PDF: Notification No. 19/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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