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22 Mar2021
  • By Admin
  • Category Goods and Service Tax
  • Views 311

Introduction

Aadhaar-based authentication was introduced in the 37th GST Council meeting on September 20, 2019. It was notified vide Notification No. 62/ 2020-Central Tax in order to facilitate ease of registration process for bonafide trade and to keep a check on fake registrations and those who are taking advantage of the registration process under GST to pass on or avail bogus input tax credit ("ITC").
 
  1. A person opting for registration under GST via Aadhar-based authentication and the date of submission of application will be date of such authentication, and the officer has to act upon the application within three working days.
  2. A person who does not opt for Aadhar-based authentication has to get his place of business physically verified. After that, the registration no. will be issued.

Recent Amendment

The Central Board of Indirect Taxes & Custom ("CBIC") has issued Notification No. 03/2021 – Central Tax dated February 23, 2021. The said Notification has notified certain persons to whom provisions of sub-section (6B) or sub-section (6C) of Section 25 of Central Goods and Services Tax Act ("CGST Act") will not be applicable.
 
The Government has exempted a specific category of persons, including foreign persons and govern­ment entities, from the compulsory requirement of Aadhaar authentication, for the GST registration requirement. 
 
However, Indians will have to follow the Aadhaar authentication or personal verification route for GST registration.
 
Those persons who are exempted through a notification by the CBIC includes the following persons: -
  • not a citizen of India
  • Department or an establishment of Central Government or State Government
  • a local authority
  • a statutory body
  • a Public Sector Undertaking
  • United nations organization, an embassy of a foreign country

Steps for Aadhar-based Authentication

  1. Upon submitting the GST registration application, the authentication link will be sent to the registered mobile number and email ID.
  2. Tap on the said link.
  3. A window will pop up where Aadhar No. and OTP received on the mobile number and email ID must be entered.
  4. A confirmation message will appear.
  5. The person can get a new authentication link by going on My Saved Applications> Aadhaar Authentication Status> RESEND VERIFICATION LINK.
 
In conclusion, Aadhaar-based authentication has been introduced in the GST registration process to ensure ease of registration for genuine traders and prevent fake registrations and misuse of input tax credit. Recent amendments exempt certain categories of persons, such as foreign individuals and government entities, from the compulsory Aadhaar authentication requirement. However, Indian individuals still need to follow the Aadhaar authentication or personal verification route for GST registration. The authentication process involves receiving a verification link, entering Aadhaar number and OTP, and confirming the authentication.

Ensure smooth GST registration process by following Aadhaar-based authentication or personal verification. Stay compliant and avoid fake registrations. For any assistance, contact us at: info@manishanilgupta.com

Disclaimer: The information given above is to provide general guidance to the readers. This information should not be sought as a substitute for legal opinion

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