Aadhar Authentication Required Now for GST Registration

CBIC vide its Notification No. 62/2020–Central Tax dated 20.08.2020 has made Aadhar authentication necessary for GST registration. Anyone applying for new registration can opt to undergo e-KYC authentication of their Aadhar number. Following is the update hosted on GST portal: –

  • This process has been introduced, for persons applying for GST registration as Normal Taxpayer, Composition, Casual Taxable Person, Input Service Distributor (ISD), SEZ Developer, SEZ Unit etc. in Form GST REG-01.
  • Under this, all Promoters/ Partners/ Authorized Signatories/ Karta etc., applying for new registration, can opt to undergo e-KYC authentication of their Aadhaar number.
  • Applicants, who, either do not provide Aadhaar, while applying for new registration or whose Aadhar authentication fails in validation, would be subjected to site verification by the tax department. However, Tax authority based on the documents produced can grant registration.

 Timeline for successful approval of Registration: –

  • In case of successful authentication of Aadhar- deemed approval within 3 working days.
  • In case Aadhar authentication is not opted or fails in validation- deemed approval of registration if no SCN is issued within 21 days by the tax official.
  • In case where SCN notice is issued- within 7 working days from the date of receipt of clarification, information or documents furnished by the applicant.

Important points while opting for Aadhar Authentication:

  • Once registration application is submitted, an authentication link will be shared on GST registered mobile number and email Id mentioned in the GST application;
  • On clicking the verification link, a window for Aadhaar Authentication will open where applicant have to 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.

Source: Notification No. 62/2020–Central Tax dated 20.08.2020