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Process for GST Registration with Aadhar Authentication

In this article, you will learn -

1. Option for Aadhar Authenication

2. Aadhar Authentication via OTP 

3. Successful Authentication of Aadhar

4. Processing of Application by GST Department 

5. What if officer neither approves the application nor issue the notice in Form GST REG-03 with 3 days?

6. What will be the date of submission of application?

7. Benefits of registration with aadhar authentication?

Recently CBIC has introduced Aadhar authentication process for GST registration which is effective from 21 Aug 2020. Although the process of authentication has been kept optional by CBIC, but considering the benefits of the same, it is recommended to go through the authentication process. 

Application for new GST Registration is almost same as it was before Aadhar Authentication except few changes, which are being narrated below.

Option for Aadhar Authenication

For this a new tab of Aadhar Authentication has been introduced as below. You are required to choose yes or no in this option. Please note that aadhar authentication is required to be done for every authorised signatory in the organisation. To ease this compliance, you can appoint single signatory for GST purpose instead of multiple signatories. Otherwise you may have to go for multiple aadhar authentication.

Aadhar Authentication via OTP 

If you choose yes in the above step, then after submission of application, you will receive a link for aadhar authentication. In this link, you need to enter your aadhar number and thereafter an OTP will be received on your mobile.

 

Successful Authentication of Aadhar

Upon proper authentication of OTP, a success message will be displayes on the screen with all the details of aadhar holder. Simultaneously an ARN (Application Reference Number) will be generated by GST System.

It is to be noted that condition of madatory presence of email id in Aadhar records seems to have been removed becuase earlier the portal was giving error of non-existence of email in aadhar records but now it is not giving any such error.

 

Processing of Application by GST Department 

If you file GST application with aadhar authentication, then as per revised Rule 9(5) of CGST Rules, the officer is duty bound to either approve the application or issue notice in Form GST REG-03 for any clarification required by him within 3 days from the date of submission.

What if officer neither approves the application nor issue the notice in Form GST REG-03 with 3 days?

If officer neither approves the application nor issue notice in Form GST REG-03 with 3 days, the application shall be deemed to have been approved as per revised Rule 9(5) of CGST Rules.

What will be the date of submission of application?

As per revised Rule 8(4A), the date of submission shall be the date of authentication of the aadhar number or 15 days from the submission of the application of Form GST REG-01, whichever is earlier.

Benefits of registration with aadhar authentication?

There are two major benefits for GST Registration with aadhar authentication as below.

1. Faster processing of application by officer within 3 days as compared to time limit of 21 days in case of no aadhar authentication.

2. Get away with the formality of physical verification of place of business, which may otherwise be done by the officer in case of no aadhar authentication.

  CGST (10th Amendment) Rules

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Author:

TaxReply


Aug 24, 2020

Comments


Can inadmissible refund received be reversed through ITC?
By: Ashok | Dt: Aug 24, 2020
email ID is not registered in Aadhar Number in this situation how many day's ?
By: Hozefa Daruwala | Dt: Aug 24, 2020


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