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Change in GST Registration process, applicable w.e.f 21/08/2020- Aadhaar Authentication introduced

CBIC notifies Provision for Aadhar Authentication in GST Registration and physical verification of the place of business vide Notification No. 62/2020–Central Tax dated 20th August 2020. Change in GST Registration process, applicable w.e.f 21st August 2020.

(a) If a person opts for Aadhar Authentication

If a person applying for GST registration and opting for Aadhar Authentication then the officer has to act within three (3) working days on the request. Simple words, if Aadhaar is successfully authenticated, registration will be deemed approved within three (3) working days if the officer does not issue an SCN / query.

(b) If a person does not opt for Aadhar Authentication

If a person does not opt for Aadhar Authentication, then his place of business will be physically verified and will only be issued after that registration number.

Timelines for grant of registration are:

  1. Registration shall be deemed approved within three (3) working days if Aadhaar is successfully authenticated

  2. If Aadhar authentication is not chosen or if authentication fails and no SCN is issued by a tax official within 21 days, registration shall be considered approved

  3. Tax Officer may issue SCN within the period specified for registration, such as in the case of successful Aadhar authentication, i.e. three (3) working days, or where the taxpayer does not choose to provide Aadhaar or where Aadhar authentication fails, i.e. 21 working days. Applicants can submit their answer within seven (7) working days of SCN issue

Important Notes

  1. Once an application for registration has been submitted, an authentication link will be shared on GST registered mobile numbers and email ids mentioned in the GST application

  2. Clicking on the verification link will open a window for Aadhaar Authentication where they entered Aadhaar Number and the OTP they received on the Aadhaar-linked mobile number

  3. To use this option, taxpayers must complete Aadhaar authentication of all Promoters / Partners / Authorized Signatories / Karta etc.

  4. By navigating to My Saved Applications > Aadhaar Authentication Status > RESEND VERIFICATION LINK, an applicant can access the link again for authentication.

  5. At this stage, persons already registered on the GST portal are not required to get Aadhar authentication

  6. Persons who are not resident /citizen of India are exempted from the Aadhaar authentication process

GST Registration process  with and without Aadhaar Authentication
GST Registration process, applicable w.e.f 21/08/2020- Aadhar Authentication introduced

"With the linkage of Aadhaar with GST and PAN (permanent account number), there would be a centralised database available with the government which will facilitate data analytics and help in checking tax evasion," PwC India Partner National Leader (Indirect Tax) Pratik Jain said

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