Section 5(6B) in THE ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
(6B)On and from the date of notification, every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number, in such manner as the Government may, on the recommendations of the Council, specify in the said notification:Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government may, on the recol1l1hendations of the Council, specify in the said notification.
