GST Registration with Aadhaar Authentication -NOTIFICATION No. 62/2020–Central Tax

 

GST Registration  through Aadhaar Authentication - Applicable from 21 August 2020

Applicability:

Aadhaar Authentication  for GST Registration is applicable form 21 August 2020 by notification no.  62/2020–Central Tax dated 20-08-2020.

Under this, Individuals, Authorised signatory applying for new registration, can opt to undergo e-KYC authentication of their Aadhaar number

Where a person,  fails to undergo authentication of Aadhaar number or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person.

Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit.

Effective date of Submission of Application:

a) Date of authentication of the Aadhaar number , or

b) fifteen days from the submission of the application in Part B of FORM GST REG-01 

whichever is earlier.

Time Limit for Approval of Application:

a) Three Days in case application is submitted through authentication of the Aadhaar number from date of Submission

b) Twenty One Days in case application is not submitted through authentication of the Aadhaar number from date of Submission

If the proper officer fails to take any action

a) within a period of three working days from the date of submission of the application in cases where a person successfully undergoes authentication of Aadhaar number; or

b) within a period of twenty one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or

c) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant.

the application for grant of registration shall be deemed to have been approved


 Important points while opting for Aadhaar authentication is as follows:

  • Once registration application is submitted, an authentication link will be shared on GST registered mobile numbers and email ids mentioned in the GST application
  •  On clicking the verification link, a window for Aadhaar Authentication will open where they have enter Aadhaar Number and the OTP received by them on the mobile number linked with Aadhaar
  • Taxpayer need to complete Aadhaar authentication of all Promoters/ Partners/ Authorized Signatories/ Karta etc. as mentioned in the application to avail this option
  •  Applicant can access the link again for authentication by navigating to My Saved Applications > Aadhaar Authentication Status > RESEND VERIFICATION LINK
  • Persons already registered on GST portal are not required to undergo Aadhar authentication at this stage
  • Persons who are not resident /citizen of India are exempted from the Aadhaar authentication process

Disclaimer:

The Purposes of the article is knowledge sharing while the information is believed to be accurate to the best of my knowledge and belief. I do not make any representation or warranties, express or implied, as to the accuracy or completeness of this information. I accept no responsibilities for any errors it may contain, whether caused by negligence or otherwise or for any loss, howsoever caused or sustained, by the person who relies upon it.

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