Provision for Aadhar Authentication in GST Registration

Advocate Gourav Sharma

Delhi High Court

Dated 04-09-2020

On 20/08/2020 Central Board of Indirect Taxes and Customs issued a Notification No 62/2020 In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, amended the Central Goods and Services Tax Rules, 2017

Via this Notification Central government has introduced Aadhaar Authentication process for New GST Registration.

Now Individuals, Authorised signatory of all types of businesses, Managing and Authorised partners of a partnership firm and Karta of an Hindu undivided family (HUF), applying for new registration, can opt to undergo e-KYC authentication of their Aadhaar number.

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.

Applicants who opt for Aadhaar verification than registration will be deemed approved within 03 working days.

And if 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.

Notification No 62/2020-CT dt 20.08.2020 

Thanks

Regards

Advocate Gourav Sharma

Delhi High Court

Contact No 9716305051

Email id csgouravsharma@gmail.com

Website http://www.legaludaan.com