Now Aadhar is Mandatory for GST Registration.

2

The Central Board of Indirect Tax and Customs has issued Notification No 62/2020 –Central Tax dated 20-08-2020 where they have made certain amendments in the CGST Rules, 2017.

 Amendment in Rule 8:

  • Aadhar is now mandatory for GST registration.
  • Aadhar Authentication process has been introduced for following persons applying for GST Registration:
      • Registration as Normal taxpayer
      • Registration under Composition Scheme.
      • Registration as Input Service Distributor
      • Registration as SEZ Developer/Unit.
  • Individuals, an Authorised signatory of all types of businesses, Managing and Authorised partners of a partnership firm and Karta of a Hindu undivided family, applying for new registration, can opt to undergo e-KYC authentication of their Aadhaar number.  
 Amendment in Rule 9:
  • Before approval of registration, the department will conduct physical verification of the place of business in following situations:
      • Where the applicant do not provide Aadhar while applying for registration.
      • Where the applicant has provided Aadhar but fails in Aadhar Authentication.
  • However the officer may, (for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner), in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit.
  • 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 taxpayers 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 the issue of SCN.

Read the Original  Notification No 62/2020 –Central Tax dated 20-08-2020

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