CBIC: Aadhaar Authentication For New GST Registration [Else Physical Verification] By Rohit Kumar

Update Category GST Registration Process – Amendment in CGST Rules
Update Source Central Tax Notification – CBIC Portal
Release No. TM/GST/084 dated 22nd August, 2020
CBIC has issued Notification No 62/2020 – Central Tax dated 20th August, 2020 modifying the process for grant of GST Registration.
While making a GST application, an applicant may now get the same authenticated with his Aadhar Number. If the registration authority does not take any action (does not issue any SCN) within 3 days of successful Aadhar Authentication, then the GST registration is deemed to be granted.
This amendment in the GST registration process came into effect from 21st August, 2020.
We bring to you a small note on changed conditions for Grant of Registration -

A. New Procedure of Registration

For below category of persons Aadhaar authentication process has been introduced for application of GST Registration in Form GST REG – 01:

  1. Normal Taxpayer
  2. Composition Dealer
  3. Casual Taxable Person
  4. Input Service Distributor (ISD)
  5. SEZ Developer/ SEZ Unit
2. In the process, Authorised signatory (all businesses), Managing and Authorised partners of a partnership firm and Karta of an Hindu undivided family, applying for new registration, can opt for e-KYC authentication of their Aadhaar number. The authentication process is optional and not mandatory.

3. For cases who do not provide their Aadhaar or cases where Aadhar authentication fails, are subjected to site verification by the tax department. Registration Authority may proceed to grant registration, on the basis of documents submitted while obtaining registration.

B. Time limit for Grant of Deemed Registration (Automatic Registration) -
Sl. No. Category Time for grant of registration
1 On Successful Authentication of Aadhar Deemed approval in 3 days
2 On not opting for Authentication of Aadhar or failure of Aadhar Authentication and no SCN is issued by officer Deemed approval in 21 days
C. Other important aspects of Amendment in GST Registration –

a. Tax Officer can issue SCN within the period specified for grant of registration

  1. In case of successful Aadhar authentication - 03 working days
  2. In cases when taxpayer do not opt or Aadhar authentication fails – 21 working days
b. Applicants are allowed a time of 7 days to submit their reply after issuance of SCN.

c. On submission of application, an authentication link is shared on GST registered mobile numbers and email ids provided in the GST application

d. Once you click on the verification link, Aadhaar Authentication will open which shall ask for Aadhaar Number and the OTP received on the mobile number linked with Aadhaar

e. Aadhaar authentication is to be done for all Promoters/ Partners/ Authorized Signatories/ Karta etc. as mentioned in the application

f. Same may also be accessed through following path – visit GSTN Portal (gst.gov.in) → Services → Registration → New Registration → Provide TRN and OTP → My Saved Applications → Aadhaar Authentication Status → RESEND VERIFICATION LINK

g. Existing Taxpayers (registered on GST portal) are not required to undergo Aadhar authentication

h. Exemption from Aadhar Authentication has been granted to Non-resident /not citizen of India
You may download the copy of the notification at - 62/2020 – Central Tax
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