_ (6A) Every registered person shall undergd’ authentication, or:
furnigh proof ofpossession ofAadhaar number, in ‘such form and mander and within such time as may be prescribed:
Provided that if ‘an Aadhaar number is not assigned to the registered person, such personshall be offered altemate and viable meansofidentification in such manner as Governmentmay,on the endations ofthe Council, prescribe: * ish alternate and viable means ofidentification, registration to such person shall be deemed to be invalid and the other provisions ofthis Act shall apply as if such person does not have a registration.
(6B) On and from the dateofnotification, every individual shall, in- order to be eligible for grant of registration, undergo authentication, or furnish proofof possession of Aadhaar number, in such manner as the Government may, on the.recommendations of Council, specify in the ‘said notification:
vided that if an Aadhaar number is not assigned'to an individual, such individual shall be offered alternate and viable of identification in such manner as the Government may, on the |recommendations of the Council, specily in the. said notification.
«ec On andfrom the date ofnotification, every person, other than jividual, shall; in order to be eligible for grantofregistration, . undergo authentication, or furnish proofof possession of Aadhaar Insertion ofnew section 31A.
Amendment of section 39.
-4- number ofthe Karta, ManagingDirector, whole time Director, suchnumber of partners, Members of Managing Committee ofAssociation, Board of Trustees, authorised representative,authorised signatory and such other class of Persons, in suchmanner, as the Government may, on the recommendations of theCouncil, specify in the said notification: -
Provided that where such Person or class of persons have notbeen assigned the Aadhaarnumber, such Person or class ofpersonsshall be offered alternate and viable means ofidentification in suchmanner as the Government may, on the recommendations of theCouncil, specify in the said notification.
(6D) Theprovisions of‘sub-section (6A) or sub-section (6B) or sub-section (6C) shall not apply to such person or class ofpersons orPart ofthe State, as the Government may,on the recommendationsofthe Council, Specify by notification,
Explanation—Forthe Purposes of this section, the expressionjAadhaar number” shall have the same meaning as assigned tonin clause (a) of section 2 of the Aadhaar (Targeted Delivery ofFinancial and Other Subsidies, Benefits and Services) Act, 2016.”, .6. After section 31 ofthe Principal Act, the following section shall beinserted, namely:—
(1) for sub-sections (1) and (2), the following sub-sections shall besubstituted, namely:— ’
(2) A registered Person paying tax under the provisions of. section10, shall, for each financial year or part thereof, furnish 4 return,electronically, of-turnover in the State, inward supplies ofgoods orservices or both, tax payable,tax paid and such other particulars insuch form and manner, and within such time, as may bePrescribed.”’; . :
18 of2016 Facility of - digital payment to recipient.
Amendment of section 44.
Amendment of section 49.
Amendmentof section 50 -5-
(2) for sub-section m, the following sub-section shall be substituted, namely:— “(7) Every registered person who is required to furnish a return under sub-section (1), other than the person referred to in the proviso thereto, or sub-section (3) orsub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return:
Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, the tax due taking into account inward and outward supplies of goods or services or bath, input tax credit availed, taxpayable and suchother partiqulars during a month, in such form and manner, and within suchtime, as maybe prescribed:
rovided further that every registered person furnishing return t sub section (2):shall pay to the Government, the tax due into accountturnover in the State, inward supplies ofgoods ices or both, tax payable, and such other particulars during @ quarter, in Sueh form aad manner, and within such time, as may be prescril