Friday, August 21, 2020

Aadhaar Authentication for GST Registration

Aadhaar Authentication for GST Registration

For any person applying for a fresh GST registration as a normal taxpayer, composition dealer, casual taxable person, input service distributor (ISD) or SEZ unit, a new Aadhaar authentication process has been introduced.

Individuals, being authorised signatories of all types of businesses, viz. partnership firms, HUF, etc. applying for new registration can opt to undergo e-KYC authentication through their Aadhaar.

In case of successful authentication of Aadhaar, registration will be deemed approved within 3 working days.

Site Verification in case of Failure to Authenticate through Adhaar w.e.f 21-Aug-2020

Applicants who do not provide Aadhaar while applying for registration or whose Aadhaar authentication fails in validation, may be subjected to site verification by the tax department.

Further, if no Show Cause Notice is issued within 21 days by the GST Department in such case, the registration will be deemed approved.

Reference

CBIC Notification No. 62/2020 – CT dated 20-Aug-2020