(i) Explain the concept of "Seamless flow of credit" under GST Law. (ii) "With reference to registration if an Aadhaar number is not assigned to an…

(a) (b) (i) Under GST, credit in respect of GST paid at the time of purchase of goods or availment of services can be continuously utilised for paying the output tax, throughout the supply chain without breaking the credit chain. The credit chain is not broken in case of inter-State supplies also. (ii) If Aadhaar number has not been assigned to the existing registered person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: - (a) his/her Aadhaar Enrolment ID slip; and (b) (i) Bank passbook with photograph; or (ii) Voter identity card issued by the Election Commission of India; or (iii) Passport; or (iv) Driving license issued by the Licensing Authority