Registration: Aadhaar based authentication

Background:

1. Up till now Aadhaar was optional for taking GST Registration. However, Aadhaar had already become a mandatory requirement for obtaining registration (PAN) under the Income Tax Act.

2. Aadhaar Authentication has been introduced in GST laws with an intention to check and curb fly-by-night (shell) operators, laptop shops, and fake invoicing.

New Registrations w.e.f 1st April 2020:

1. Following persons need to undergo Aadhaar Authentication for new registrations:

2. Individual;

3. Authorized signatory of all types;

4. Managing and Authorised partners of a partnership firm (LLP is not covered under a partnership firm); and

5. §Karta of a Hindu undivided family

*If the person above is not a citizen of India, Aadhaar authentication is not required.

Existing Registrations upto 31st March 2020:

1. For existing GST Registrations, the manner & time for Aadhaar authentication is yet to be prescribed.

Where an applicant fails to undergo Aadhaar authentication:

1. Registration to be granted only after physical verification of the principal place of business in the presence of the applicant within 60 days from the date of application.

Where an applicant does not have Aadhaar:

1. Alternate and viable means of identification to be notified.

2. No such notification issued as yet.