The Governor of the National Capital Territory of Delhi vide notification dated 17th January, 2022 has issued the Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021. The registered person who has been issued a certificate of registration shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the Managing Director or any whole time Director, in the case of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, in the case of a Trust and in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.
The amendment shall come into force with effect from 24th September, 2021.
