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Central Goods and Services Tax (Tenth Amendment) Rules, 2020

Proviso to Rule 9(2) of CGST Rules inserted w.e.f. 21.08.2020

Extension of time limit for issuing notice in GST REG-03

Time limit for issuing notice by the officer in Form GST REG-03 for seeking clarification while granting GST Registration, has been extended from 3 days to 21 days w.e.f. 21.08.2020 for persons who either fails to opt for aadhar authentication or does not opt for aadhar authentication.


Rule 9(5) of CGST Rules substituted w.e.f. 21.08.2020

Deemed approval of GST Registrations if -

a) officer fails to issue notice in GST REG-03 for seeking clarification within 3 working days (Applicable for applications filed with aadhar authentication).

b) officer fails to issue notice in GST REG-03 for seeking clarification within 21 days (Applicable for applications filed without aadhar authentication).

c) officer fails to take action on clarification filed by taxpayer in response to notice within 7 working days. (Applicable for all).


Proviso to Rule 9(1) of CGST Rules substituted w.e.f. 21.08.2020

Exception to mandatory physical verification of place of business in case of no aadhar authentication

The officer may with the approval of officer not below the rank of Joint Commisisoner, in lieu of the physical verification of the place of business of taxpayer, carry out the verification of such documents as he may deem fit.

 

GSTN clarification for provision for Aadhar Authentication in GST Registration

  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.
  2. Under this, Individuals, Authorised signatory of all types of businesses, Managing and Authorised partners of a partnership firm and Karta of an Hindu undivided family, applying for new registration, can opt to undergo e-KYC authentication of their Aadhaar number.
  3. 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.
  1. Timelines for grant of registration are:
  • 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
  • Tax Officer can issue SCN within the period specified for grant of registration, like in cases of successful Aadhar authentication i.e. 03 working days, or in cases when taxpayer do not opt to provide Aadhaar or when Aadhar authentication fails i.e. 21 working days. Applicants can submit their reply within 07 working days from issue of SCN
  1. Important points while opting for Adhaar authentication is as follows:
  • Once registration application is submitted, an authentication link will be shared on GST registered mobile numbers and email ids mentioned in the GST application
  • On clicking the verification link, a window for Aadhaar Authentication will open where they have enter Aadhaar Number and the OTP received by them on the mobile number linked with Aadhaar
  • Taxpayer need to complete Aadhaar authentication of all Promoters/ Partners/ Authorized Signatories/ Karta etc. as mentioned in the application to avail this option
  • Applicant can access the link again for authentication by navigating to My Saved Applications > Aadhaar Authentication Status > RESEND VERIFICATION LINK
  • Persons already registered on GST portal are not required to undergo Aadhar authentication at this stage
  • Persons who are not resident /citizen of India are exempted from the Aadhaar authentication process

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Author:

TaxReply


Aug 21, 2020


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