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05 Sep2020
  • By Admin
  • Category Goods and Service Tax
  • Views 473
1. Recently, the Central Govt has introduced a new process for GST registration w.e.f 21st August 2020 vide Notification No. 62/2020-Central Tax dated 20th August 2020. The Aadhar authentication has been kept optional as per now, but considering the benefits, we would advise you to go for it.

1.1 What is Aadhar Authentication?

Aadhar Authentication has been introduced to stop ongoing malpractices under the GST regime. It is a process by which the Aadhar number of the applicant along with his other biometric details, will be submitted to the Central Identities Data Repository (CIDR) for verification of authenticity and correctness.

1.2 What does the notification say?

Every applicant can opt for Aadhar authentication to get registered under GST. From 1st April 2020 up to 20th August 2020, all the applicants submitting registration application under GST had to undergo Aadhaar authentication for obtaining registration mandatorily. 

1.3 Steps to follow:-

First Option:-

  • Submit the Aadhaar Card along with the application for GST registration.
  • E-verify the same on the GST portal (www.gst.gov.in).
  • The taxpayer will receive an OTP on the mobile number and Email ID linked with the Aadhar card. Upon entering this OTP, the Aadhar will get e-validated.
  • Furthermore, At the time of filing the return or using any service on the GST portal,  Taxpayer will receive an OTP on the mobile number and email ID, linked with Aadhaar number. The taxpayer can proceed further only after validation of the OTP.

Second Option:-

  • The registration will be granted after physical verification of the principal place of the business premises if the applicant does not opt for Aadhar authentication. 
  • The officers will alternatively verify the documents on obtaining written permission from the officer (not below the rank of Joint Commissioner)
  • In this case, a notice in Form GST REG-3 will be issued within twenty working days from the date of applying.

The date of submission will be earlier of the following:-

  • Date of Aadhaar authentication
  • Date after counting the Fifteen days from the submission of Part B of Form GST REG-01.
The assessee must reply within seven working days from the date of receipt of notice in form GST REG-4.

In case the Aadhaar number has not been allotted to the applicant. Then, an alternate means of identification will be available to him, i.e. physical verification of place of business premises as per the CGST Rules.

In conclusion, the recent introduction of Aadhaar authentication for GST registration aims to curb malpractices. While currently optional, opting for Aadhaar authentication is beneficial. The process involves submitting biometric details for verification. By following the prescribed steps, applicants can expedite the registration process. In cases where Aadhaar authentication is not possible, physical verification of the business premises will be conducted. It is important to adhere to the guidelines and respond promptly to any notices received.

"Streamline your GST registration process - consider opting for Aadhaar authentication for faster and smoother registration. Learn more about the benefits and steps to follow on our website." for more detailed information, contact us at info@manishanilgupta.com

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

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