Aadhar Authentication for Existing GST

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CBIC has issued the notification for the Aadhaar Authentication facility, which has now available on Goods and Service Tax (GST) Portal. Also, it will help the taxpayers to authenticate Aadhar of Partner, Promoter and Primary Authorised Signatory. In this article, we will discuss on Aadhar Authentication for Existing GST.

Know about Aadhaar Authentication

Aadhaar authentication considered as the method by which the Aadhaar number along with other biometric details of the Aadhaar holder are submitted to the Central Identities Data Repository (CIDR) for checking its correctness. The CIDR verifies the accuracy of data based on information available with it.

The main objective behind the Aadhaar authentication has to produce an online platform wherein the identity of Aadhaar holders can approve anytime anywhere. This will keep a verify on the violations happening under the Goods and Services Tax.

Aadhar Authentication for Existing GST

The Central Board of Indirect Tax and Customs (CBIC) had announced a notification on 23rd March 2020, about Aadhaar authentication for GST registration from 1st April 2020. 

The related has been amended vide notification 62/2020 dated 20th August 2020 to be made optional. Further, the aadhaar authentication for GST registration is not needed for non-residents, persons other than residents of India and persons who have already been registered under GST. 

Now, GST portal has issued the notification on 6th January 2021 for Functionality for Aadhaar Authentication and e-KYC where Aadhaar is not available has been extended on GST Common Portal for existing taxpayers. 

All taxpayers registered as Usual Taxpayers (covering Casual Taxable person, SEZ Units/Developers), ISD and Composition taxpayers can do their Aadhaar Authentication or e-KYC on GST Portal. This is not appropriate for Government Departments, Public Sector Undertakings, Local Authorities and Statutory Bodies.

Obligatory Cases of Aadhaar Authentication

As per Section 25(6C) of the CGST Act, the Aadhaar authentication is compulsory for the following class of individuals as per Rule 8 of the CGST Act to become eligible for the GST registration:

  1. Authorised signatory of all types
  2. Managing/authorised associates of a partnership firm
  3. Karta of a Hindu Undivided Family

Further Clarification by CBIC

If Aadhaar has available, the Primary Authorized signatory and 1 person who have Proprietor/Partner/Director /Managing Partner/ Karta of the entity registered can operate for the Aadhaar Authentication.

In absence of Aadhaar, they can upload any of the subsequent documents to undergo e-KYC:

  • Aadhaar Enrolment Number
  • Passport
  • EPIC (Voter ID Card)
  • KYC Form
  • Certificate issued by Competent Authority
  • Others

Aadhar authentication mandatory for GST Registration

In case, you need any kind of direction connected with the GST return filing, or any other GST compliance, please feel free to communicate with our business advisors at 8881-069-069.

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