A notification was issued on March 23rd, 2020 by the CBIC (Central Board of Indirect Tax and Customs) on GST registration through Aadhaar authentication. This came into force from the 1st of April 2020. On the 20th of August 2020, another notification was issued concerning the amendment of the same. GST registration through Aadhaar authentication has been made optional.
All Indian citizens can choose to opt this facility
Aadhaar authentication for GST registration is mandatory for the following category of people.
In the case of a partnership firm: all the managing partners
All authorized signatories mentioned in the application for GST registration
If the individual is a ‘Karta’ belonging to a Hindu family (Undivided family)
Aadhaar authentication for registration of GST is not required in the following cases. You are:
A non-resident Indian
A Citizen of another country
A tax collector
A taxpayer with a UIN (Unique Identification Number) or
If you have already registered for GST
Aadhaar eKYC And Aadhaar Authentication
Aadhaar based eKYC helps to prove the identity of an Aadhaar holder. Aadhaar eKYC is done through Aadhaar authentication. In this process, the Aadhaar number of the individual along with her/his biometric details gets submitted to the CIDR (Central Identities Data Repository) for verification. The CIDR verifies the data and responds with a yes/no.
GST Registration: How to get this facility?
You need to log on to the official link www.gst.gov.in.
Click on ‘Services’
From the drop-down button select 'Registration'
Click on the option ‘New Registration’
You can also choose to select the link ‘Register Now’ to get yourself registered.
Steps For Registration
Follow the steps given below for GST registration through Aadhaar authentication.
Duly fill and submit the application form for GST registration
You’ll receive a link for authentication on your mobile number and email ID linked to your Aadhaar
Click to open the link
Enter your Aadhaar number
An OTP will be sent to your registered mobile number and email ID
Enter the OTP received
On successful authentication, you'll receive a confirmation
To receive the authentication link once again:
Visit the online portal for GST.
Select the option ‘My Saved Applications’
Click on ‘Aadhaar Authentication Status’
Select ‘Resend Link for Verification’
You’ll receive a new link
Processing Time
If a person opts for GST registration through Aadhaar authentication:
She/he will receive it within 3 working days.
Physical verification is not necessary in such a case.
However, if you do not opt for GST registration through Aadhaar authentication you’ll have to wait a little longer to get it.
You'll receive the registration only after the physical verification of your documents as well as your place of work/business.
A maximum of 21 working days or more is required to complete this process and issue GST registration.
All applicants who opt for GST registration through Aadhaar authentication need to submit their Aadhaar card along with the application. The Aadhaar has to be e-verified on the online portal for GST. You’ll receive an OTP on your mobile number and email ID linked to your Aadhaar. Your Aadhaar gets e-validated once you enter the OTP.
Whenever the individual wishes to use the services or file for tax returns on this GST portal, she/he will receive an OTP on their mobile and email ID linked to their Aadhaar. You can make use of the services on this portal only after entering this OTP.
