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August 22, 2020

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Brief Introduction: The Finance Act (2) 2019 inserted Section 25(6A), Section 25(6B), Section 25(6C) and Section 25(6D) under CGST Act, 2017 w.e.f. 01-01-2020 to provide for authentication of the registration or to furnish proof of possession of Aadhaar number in the manner prescribed in Rules. For this purpose, Rule 8 (4A) was introduced vide CGST...
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