In exercise of the powers conferred by sub-section (6C) of section 25 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, 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 a Hindu undivided family,

shall undergo authentication of possession of Aadhaar number, as specified in rule 8 of the Karnataka 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 and in the name of the Governor of Karnataka,

(K.SAVITHRAMMA)

Under-Secretary to Government,

Finance Department (C.T.-1)