At the time of GST registration, every applicant can opt for the Aadhaar authentication. The exceptions are persons exempted by the Central government under the CGST Act or those who must mandatorily undergo the Aadhaar authentication under section 25(6C) of the CGST Act, listed down in the next section.
The rule to opt-in or not for Aadhaar authentication will be applicable for applications made on or after 21st August 2020. However, between 1st April 2020 and 20th August 2020, all the applicants submitting registration application under GST had to mandatorily undergo Aadhaar authentication for obtaining registration.
The applicants who opt for it must submit the Aadhaar number along with the application for registration under GST. After this, they need to e-verify the same on the GST portal using the authentication link sent to the mobile number and email ID linked to the Aadhaar. It consists of an OTP that must be entered on the portal and it gets e-validated. Aadhaar authentication of the primary authorised signatory and at least one promoter or partner is necessary.
Note that in the cases of company/LLP/foreign company/AOP/Society/ Trust/Club, Aadhaar authentication of only the primary authorised signatory would be sufficient.
After this, whenever a taxpayer files his returns or uses any services on the GST portal, an OTP will be sent on the mobile number and email ID, which is linked to its Aadhaar number. Only after entering this OTP, a taxpayer can proceed to file the return.
If a person fails to do an Aadhaar authentication when opted or has not opted for it, proceed to file the application without the Aadhaar authentication steps given above. The registration will be granted only after a physical verification is done of the principal place of business by the GST officer. The officers can instead verify the e-KYC documents of the primary authorised signatory and any one of the promoters/partners on obtaining permission from the officer, not below the rank of Joint Commissioner and in writing.
In such cases, a notice in form GST REG-3 within 21 working days from the date of submitting the application. The date of submission of the application is earlier than the below two:
Date of Aadhaar authentication
Date after counting 15 days from the submission of Part B of Form GST REG-01, being the registration application.
The assessee must reply within 7 working days from the date of receipt of notice in form GST REG-4. Once he replies, the officer must verify within the next 7 working days to approve the grant of registration. If the reply is not received within 7 working days from the applicant or he is not satisfied with the reply received, then the GST officer can reject the grant of registration in REG-05. If the officer fails to act within the timelines, the registration is deemed to be granted.
Earlier, the registration would be granted only on physical verification of principal place of business within 60 days from the date of application.
If the Aadhaar number is not allotted to a particular individual applying for registration under GST, then an alternate means of identification is made available to him like physical verification of place of business as per the CGST Rules.