Aadhaar Authentication now mandatory for GST Registration
As notified by the GSTN, Aadhaar Authentication has now been made mandatory for GST Registration. Now anyone applying for new registration can opt to undergo e-KYC authentication of their Aadhaar number. It has also been notified that one who fails to do so would be subjected to site verification by the tax department. Here is the official update as hosted on the GST Portal:
1. Aadhaar Authenticatiobn process has been introduced, for the persons applying for GST registration as Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit etc, in Form GST REG 01 (refer Notification No 62/2020-CT dt 20.08.2020 ).
Applicants, who, either do not provide Aadhaar, while applying for new registration or whose Aadhar authentication fails in validation, would be subjected to site verification by the tax department. However, Tax authority based on the documents produced can grant registration.
🔸In case of successful authentication of Aadhaar, registration will be deemed approved within 03 working days.
🔸If Aadhar authentication is not opted for or if authentication fails in validation and no SCN is issued within 21 days by tax official, registration will be deemed approved.
🔸Persons who are not resident /citizen of India are exempted from the Aadhaar authentication process.
CA Shubham Jindal
9958157958
