Aadhaar authentication for new GST registration has been activated from August 21, which will enhance ease of doing business, a senior official said. For those opting for Aadhaar authentication, new GST registration will be issued within three working days and would not need to wait for physical verification.
Aadhaar authentication facility, which was cleared by the federal tax body, the GST Council in March, has now been rolled out from Friday, said a statement from the finance ministry. The option for Aadhaar authentication was kept in abeyance temporarily on account of the pandemic.
While the applicants not opting for Aadhaar authentication for GST registration would be granted it only after physical verification of the place of business or documentary verification which may take up to 21 working days or more if notice is issued.
The government has also introduced a system of deemed registration. If the concerned official has not taken any action within the specified time—that is, three days when Aadhaar is used and 21 days when Aadhaar is not used—then registration is deemed to have been granted. “If the registration application has neither been accepted, nor a notice for rejection has been issued, after the specified period, the application shall be deemed to be approved,” said the statement. There are over 12.2 million registered GST businesses currently. (ends)
Here is a step by step guide for those opting Aadhaar Authentication for GST registration –
Here is how it works:
- At the time of applying for GST registration, the applicant is given an option to select if he wishes to authenticate Aadhaar.
- The applicant can either select a YES or a NO for Aadhaar Authentication.
- If s/he clicks YES, an authentication link will be shared on GST registered mobile number and e-mail IDs of the Promoters/ Partners and Authorized Signatories.
- Upon clicking the authentication link, a screen will come with a declaration where the applicant needs to enter Aadhaar number and click on “validate”.
- On successful matching of the details in the registration form with the UAIDI, an OTP will be sent on their email and mobile registered with the Aadhaar that has been entered by the applicant. Upon entering the OTP in the box provided on the screen validation will be complete and a message of successful e-KYC authentication will be shown.
- It is important to ensure that the user’s Aadhaar has an updated registered mobile number and email for expeditiously completing the process.
- OTP for Aadhaar authentication would be sent on the mobile number and e-mail address registered with Aadhaar. Mobile number registered with Aadhaar can be verified at https://resident.uidai.gov.in/verify where the last three digits of the registered mobile number are shown.
- Where the applicant for GST registration chooses not to go through the process of Aadhaar authentication, he may choose NO for this step. The GST registration application would then be sent to the jurisdictional tax authority that may carry out the necessary documentary and/or physical site verification before approving the registration. Where no action is initiated by the Tax Authority within 21 days, the registration application shall be deemed as approved.
How to avail of the facility?
- Log on to www.gst.gov.in and navigate to Services > Registration > New Registration option.
- Alternatively, the taxpayer can also click REGISTER NOW link.
- Opt for Aadhaar authentication as shown in the screenshot below: