MINISTRY OF MICRO, SMALL AND MEDIUM ENTERPRISES
NOTIFICATION
New Delhi, the 5th March, 2021
S.O. 1055(E).—In exercise of the powers conferred by sub-sections (1) and (9) of section 7 read
with sub-sections (2) and (3) of section 8 of the Micro, Small and Medium Enterprises Development Act,
2006 (27 of 2006), the Central Government hereby makes the following amendments in the notification of
Government of India, Ministry of Micro, Small and Medium Enterprises number S.O. 2119 (E), dated the
26th June, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii),
namely:-
In the said notification,–
(i) in paragraph (5), after sub-paragraph (3), the following sub-paragraph shall be inserted, namely:-
―(4) The exemption from the requirement of having GSTIN shall be as per the provisions of the
Central Goods and Services Tax Act, 2017 (12 of 2017).‖;
(ii) in paragraph (6), after sub-paragraph (8), the following sub-paragraph shall be inserted, namely:-
―(9) In case of any proprietorship enterprise not registered under any Act or rules of the Central
Government or the State Government, the proprietor may use his or her PAN for registration of the
enterprise in the Udyam Registration portal and for all other types of enterprises PAN shall be
mandatory.‖.
[F.No.16/4/2019/P-P & G/Policy (Pt 1)]
D. K. SINGH, Addl. Secy.
Note : The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section 3,
Sub-section (ii) vide number S.O. 2119 (E), dated the 26th June, 2020.