After the GST council meeting, the operationalization of Aadhaar authentication for the taxpayer was agreed upon. However, the process implementation got postponed due to the coronavirus outbreak and lock down.
Covering the gap, the implementation process of the Aadhaar authentication for the new taxpayer started on August 21, 2020. The authentication process of the new registration has helped the system improve the process of doing business, especially for genuine businesspersons. According to the ministry sources, the authentication process of the other usually gets authenticated within three working days. But if any new notice is issued, then the Aadhar authentication may be delayed.
However, if the applicant opts for Aadhaar authentication, they would preferably receive the GST registration only after the physical verification of the business place. Along with that, the applicant would have to undergo various documentary verification. This process can usually take up to 21 working days in case of no notice issuance.
GST rule for Aadhaar authentication while registration
Each and every applicant should choose the option of Aadhaar authentication, especially during the time of GST enrolment. However, there are certain exceptions, including any individual whom the central government exempts under the act of CGST can stay away from the authentication process. On the other hand, every person should mandatorily proceed with the other authentication under section 256C of the CGST Act.
Besides, for an applicant, the rule for opting in or not for the authentication process is subject to the application that is made on or within the particular timeline. The applicant should submit the enrolment application under the goods and service tax registration during this period. It will help us proceed with the Aadhaar authentication.
Any applicant who chooses to get the authentication done needs to submit the other number along with their enrolment application under the goods and service tax regime. Only after this will they be able to go for online verification. This verification is generally done on the GST portal. The applicant would receive an authentication link on their email ID and mobile number that is usually associated with the other. After the insertion of the one-time password on the portal, the authentication process usually gets validated. One partner or promoter is usually needed to authenticate the main authorized signatory.
One must also understand that in the case of any foreign company, club, society, trust, AOP, or LLP company, the requirement of Aadhaar authentication would be substantiated only for the primary authorized signatory. Whenever an assessee uses any of the services on the GST portal or furnishes any of his returns on the GST portal, they will receive a one-time passcode on the registered mobile number and email ID. Only after entering the one-time password would the assessee be able to move further to finish the return procedure.
Especially when an individual fails to do the Aadhaar authentication, they would have to go for the enrolment procedure and physical verification. The officer would check for all the E-KYC documents of the applicant, who is also the main authorized signatory. Along with that, there would also be the checking of one of the partners of promoters who receives permission from the tax officer.
In these cases, one needs to pay attention to the submission date of the application. It is usually earlier than the date of authentication. Generally, the date comes after counting 15 days from the submission period of the part B form of GST-REG-01.
Here, the taxpayer has to answer within seven working days, which is generally counted from the receipt of the date of notice in the form GST REG-4. As soon as the notice is answered, the tax officer has to validate the whole process in the seven subsequent working days to approve the enrolment grant. If the applicant does not complete the process within seven working days, then the GST or tax officer can immediately refuse the enrolment grant. However, in cases where the officer cannot act in the period mentioned earlier, the enrolment of the applicant would be considered as allocated.
Before that, if the applicant requires authentication, they would receive the enrolment on the grounds of physical verification. It can usually be done within 60 days from the application date and the principal place of business. However, if there is no allocation of the applicant’s Aadhaar number who has applied for enrolment under the goods and service tax, then the applicant would have to choose other means of identification, including the physical verification of the place of business. This verification usually comes under the CGST rules.
Obligatory cases of other authentication during GST registration
Under the CGST Act (section 25 6C), Aadhaar authentication is essential for the mentioned individuals. Especially under Rule 8 of this particular act, one can be qualified for GST enrolment in the following situations.
- Has to be an authorized signatory of all kinds
- Authorised and managing partner of any partnership firm
- Karta of an undivided Hindu family.
However, there are exceptions to this rule. If the person is not Indian, then this rule becomes oblivious.
Application of GST registration cases via officer
The application process via officers happens to be one of the crucial aspects of the GST framework. It usually offers a mechanism for applicants to register under the goods and service tax system.
Applying to the officer usually gets prompted by various factors, including a special business structure of cases where the standard registration procedure is insufficient. In such cases, the involvement of the officer allows the applicant to get a tailored approach. Such an approach helps to address a variety of nuances and challenges that the standard application process usually does not accommodate.
The application for goods and service tax registration is generally approved by the tax officer. However, if the officer does not choose the action that is provided within the given duration, then there are various cases that one can experience. Let us know in detail.
|Finished Aadhaar authentication or exempt from authentication
|Three working days from the date of application submission
|Chose Aadhaar authentication but failed to complete
|21 working days from the submission date of the application to furnish notice in form REG-3
|Opted out of Aadhar authentication
|21 working days from the date of submitting an application
|Chose Aadhaar authentication but failed, notice in form GST REG-3, response in REG-4
|7 working days from the receipt of the response, information, or required documents
Step-by-step procedure for GST registration via Aadhaar authentication
Let us go through the step-by-step procedure for GST registration with the help of Aadhaar authentication.
- Open the browser and continue with the official GST portal: www.gst.gov.in
- You can click on the tab of ” register now” link to proceed with the registration process
- You will get another option to navigate to services> registration> new registration option
- During the registration procedure for complete GST registration, you need to opt for Aadhaar authentication. Make sure you click on the Aadhaar. Authentication tab to proceed
- You will get the option to select whether you want to authenticate your Aadhaar or not
- You can select any one of the options according to your choice
- If you choose yes, for Aadhaar authentication, you will receive an authentication link on the registered mobile number as well as the authorized email ID of the signatories, partners, or promoters
- Upon clicking the link, you will get the decoration on your screen, where you need to provide your Aadhaar number
- Make sure you click on the submit button to validate the process.
You must cross-check every detail in the registration forms, including the UIDAI. It will help you to prevent any further problems related to the registration process. You will also get an OTP on their registered mobile number and email ID to provide before you validate the procedure. Once you validate it, you will get a confirmation message. However, for successful authentication, every taxpayer must ensure their email ID and mobile number are updated.
Complete process for existing taxpayers, Aadhaar authentication
Take a look at the complete process to get Aadhaar authentication with these simple steps.
- First, you need to log into the GST portal. Once you do that, you have to navigate to the “My Profile” page. You have to click on the Aadhaar authentication status. You will get two options there: send an Aadhaar authentication link and upload e-KYC documents.
- From the two options, you have to select any one. If you choose the first option, you will have to tap the links you receive in your email ID and mobile number. This will help you finish the OTP verification; however, if you choose the second option, The documents will be either canceled or approved by the tax officer. In such cases, the assessee generally acknowledges the authentication of the E-KYC process and is not Aadhar authenticated.
GST registration facility via Aadhaar authentication
Any Indian citizen would be able to get hold of the GST registration facility via Aadhaar authentication to get faster approval of the registration. However, this facility is not required for any tax deductors, collectors, and OIDARs (online information, database access, and retrieval services). Apart from that, taxpayers who already have a unique identification number and any non-resident taxpayer can also be exempt from this facility. You can also receive various information and details on the update section of the government goods and service tax portal.
The choice of getting Aadhaar authentication is personal. However, the officers need to act within a predefined time period to receive the authentication. This time period ranges from three days for any person opting for Aadhaar authentication to 21 days for the one not opting for the authentication. After the time period is over, if the application stays neither rejected nor accepted, then it can be considered as an approved application.
Frequently Asked Questions
How can one initiate the GST registration process via Aadhaar authentication, especially as a new user?
You can only initiate the registration process with the help of other authentication by submitting the goods and service tax registration application and completing the whole process of Aadhaar authentication. It usually takes three working days to get the approval.
What is the usual time period for completing the registration process via Aadhaar authentication?
It usually takes 21 working days for any new user who has to complete the registration process for goods and service tax through Aadhaar authentication.
Are there any privileges for individuals who complete the authentication process during the GST registration?
Individuals who complete the Aadhaar authentication enjoy various privileges during the registration process for the goods and service tax.
What happens if someone chooses Aadhaar authentication but usually fails to complete the process?
If a person uses the other authentication process but fails to complete it, they would generally get 21 working days where they can use the form REG3 to provide notice, even after the application submission date.
Are there any alternatives for users who prefer not to opt for authentication during the registration of goods and service tax?
Yes, there is usually an alternative option available for the user who does not undergo Aadhaar authentication during the GST registration.