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Aadhaar Authentication is Mandatory for GST Registration

Aadhaar Authentication is Mandatory for GST Registration

CBIC stated via different notification issued on 23rd March, 2020 that Aadhaar authentication is mandatory for GST registration from 1st April 2020. Detailed notification is as under: -

  1. Notification No. 17/2020 – Central Tax Dated 23rd March, 2020

G.S.R. 200 (E).- In exercise of the powers conferred by sub-section (6D) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely:– (a) Individual; (b) authorized signatory of all types; (c) Managing and Authorized partner; and (d) Karta of an Hindu undivided family.

  1. This notification shall come into effect from the 1st day of April, 2020.
  1. Notification No. 18/2020 – Central Tax Dated 23rd March, 2020

G.S.R. 201 (E).- In exercise of the powers conferred by sub-section (6B) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the date of coming into force of this notification as the date, from which an individual shall undergo authentication, of Aadhaar number, as specified in rule 8 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in order to be eligible for registration: Provided that if Aadhaar number is not assigned to the said individual, he shall be offered alternate and viable means of identification in the manner specified in rule 9 of the said rules.

  1. This notification shall come into effect from the 1st day of April, 2020.
  1. Notification No. 19/2020 – Central Tax Dated 23rd March, 2020

G.S.R. 202 (E).- In exercise of the powers conferred by sub-section (6C) of section 25 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on the recommendations of the Council, hereby notifies the date of coming into force of this notification as the date, from which the - (a) authorized signatory of all types; (b) Managing and Authorized partners of a partnership firm; and (c) Karta of an Hindu undivided family, shall undergo authentication of possession of Aadhaar number, as specified in rule 8 of the Central Goods and Services Tax Rules, 2017(hereinafter referred to as the said rules), in order to be eligible for registration under GST: Provided that if Aadhaar number is not assigned to the said persons, they shall be offered alternate and viable means of identification in the manner specified in rule 9 of the said rules.

  1. This notification shall come into effect from the 1st day of April, 2020.

FAQs on these notifications:

  • Since when this notification is applicable?

As per point no. 2 of Notification No. 17,18 & 19, This notification shall come into effect from the 1st day of April, 2020.

  • For whom this rule is applicable?

As per Notification No.18 & 19, This rule is applicable for: - (a) An Individual (b) Authorized signatory of all types; (c) Managing and Authorized partners of a partnership firm; and (d) Karta of an Hindu undivided family

  • For whom this rule is not applicable?

The said Act as per Notification No. 17, shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely:– (a) An Individual; (b) Authorized signatory of all types; (c) Managing and Authorized partner; and (d) Karta of an Hindu undivided family.

  • If Aadhaar authentication is not possible, then what will happen?

As per Notification No. 18 & 19, “if Aadhaar number is not assigned to the said persons, they shall be offered alternate and viable means of identification in the manner specified in Rule- 9 of the said rules.” And if Aadhaar authentication failed, in that case refer to point no. 4 of Notification No. 16,Physical verification of business premises in certain cases. -

Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication before the grant of registration, or due to any other reason after the grant of registration, he may get such verification of the place of business, in the presence of the said person, done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.” (*Hint: – Rule 8 - Application for registration, Rule 9 - Verification of the application and approval)

 

 

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