Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 18/2020 – Central Tax
New Delhi, the 23rd March 2020
G.S.R….(E).- In exercise of the powers conferred by sub-section (6B) 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 to the date, from which an individual shall undergo authentication, 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:
Provided that if Aadhaar number is not assigned to the said individual, he 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.
Director, Government of India