With the period of time, the GST department took several steps to smoothening and fasten the GST registration process for the business taxpayers. Now, the Central Board of Indirect Taxes issued new guidelines that require Aadhar mandatory for GST Registration and Aadhaar Authentication by an OTP in the GST Registration application.
The government has issued a new notification vide number 62/2020-CT dated 20.08.2020, which provides several changes in the GST Registration process. However, Let’s understand in details:-
Aadhar Authentication becomes mandatory GST Registration.
As per the notification, an Authorized signatory of all kinds of businesses entity requires to provide their Aadhar number and authenticate them through OTP.
| Business Entity | Who will ensure Aadhar Authentication |
| Sole Proprietor | Individual |
| Company / OPC | Director |
| Partnership Firm | Partner |
| LLP | Designated Partner |
| HUF | Karta |
| Society | Anyone from governing body or a person authorized by the governing body |
| Trust | trustee |
For new GST registration, authorized signatory can opt to undergo e-KYC authentication of their Aadhar number. Applicants do not provide Aadhar while applying for a new record would be subjected to site verification by the tax department. Along with, GST Tax authority based on the documents produced can allow GST registration in India.
Now, let’s understand other essential points regarding GST Authentication –
Essential points for Aadhar authentication in GST Registration
- The applicants should first Register on the authentication link.
- Once the registration application is submitted, an authentication link given on GST registered mobile numbers or email ID.
- Then, the GST registration application required to enter OTP received on a mobile number linked with Aadhar Number of authorized signatories.
- Also, the taxpayer is required to complete the Aadhaar authentication of all Promoters/ Partners/ Authorized Signatories/ Karta, etc.
- Moreover, the applicant can obtain the link again for authentication by navigating to My Saved Applications > Aadhar Authentication Status > RESEND VERIFICATION LINK.
Also, the Applicants, who do not provide Aadhar, while applying for new registration or whose Aadhar authentication defaults invalidation, would be subjected to site verifying by the tax department. The tax authorities based on the records produced can grant registration.
GST registration grant in 3 days
- In case of, successful authentication of Aadhar, GST registration shall approve within 03 working days.
- However, if Aadhar authentication fails, then GST registration can not be treated as issued within three days.
- Although, Aadhar authentication failure, GST registration has been considered only after 21 days if no show cause notice (SCN) is issued within 21 days by a tax official.
- Also, a Tax Officer can proceed to SCN within the period specified for the grant of registration.
- Moreover, Aadhar mandatory for GST Registration
In case, if you need any further guidance as regards the GST registration, please feel free to contact our business advisors at 8881-069-069.
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