Yes, it is possible for a taxpayer while applying for registration on the GST Portal to get themselves Aadhaar authenticated.
Below options are available to the taxpayer under Aadhaar Authentication tab on the GST Portal:
a) Selection of Aadhaar Authentication as “YES”: In case, you have opted “Yes” for Aadhaar authentication, while applying for registration on the GST Portal, based on risk parameter, either OTP Authentication link or link to book slot to visit designated GSK for Biometric Verification will be shared on the registered mobile numbers and e-mail IDs (as given in registration on GST Portal) of the Primary Authorized Signatory (‘PAS’) and to (only one) Promoter/ Partner, as selected in the registration application, at the time of filing.
b) Selection of Aadhaar Authentication as “NO”: If you do not choose authentication via Aadhaar, you will have to visit the designated GST Suvidha Kendra (GSK) for photo capturing and document verification. Upon selecting "NO" for Aadhaar authentication, an email will be sent with GSK details and required documents. You can schedule an appointment via a link in the email. An appointment confirmation will follow through mail.
As you have opted “Yes” for Aadhaar authentication, while applying for registration on the GST Portal, an authentication link will be shared on the registered mobile numbers and e-mail IDs (as given in registration on GST Portal) of the Primary Authorized Signatory (‘PAS’) and to (only one) Promoter/ Partner, as selected in the registration application, at the time of filing. The persons whose name are selected for Aadhaar Authentication can check their email and mobile for Aadhaar Authentication link. They need to click on the link for Aadhaar authentication. When they click the link, a new window will open up where the person concerned needs to enter his/her Aadhaar number. On clicking validate, OTP will be sent to their mobile number/ email linked with the Aadhaar. The person concerned need to enter the OTP in the box displayed and submit the same for authentication. Once it gets successfully validated, a success message will be displayed on Portal. In case the validation fails, a failure message will be displayed on Portal. Once this activity gets completed, the link will expire.
Note: The link remains active for 15 days from the date of generation of TRN. In case authentication process is not completed or it fails due to any reason, the link can be reused during this period. Once validation is done successfully or the validity period of link gets over, the same will expire and the link cannot be reused.
Note: Please note common OTP is received on mobile number and E-mail ID linked with your Aadhaar for its authentication. It is essential that at least one of these i.e. mobile number or E-mail ID, is linked with your Aadhaar, for you to successfully receive OTP, on clicking the link. The mobile number and E-mail ID submitted for the PAS and Partner/Promoter for registration on GST Portal can be different from the mobile number and E-mail ID registered with UIDAI for Aadhaar.
You need to verify your Aadhaar details within 15 days from submission of Part -B of REG-01 or else the Aadhaar authentication link will expire.
If you have opted for Aadhaar Authentication as Yes:
After the submission of the application in Form GST REG-01, the applicant will receive either of the following links in the e-mail,
(a) OTP-based Aadhaar Authentication
In case, your Aadhaar details are not verified within 15 days of the generation of the TRN, an ARN for Registration Application will be generated.
(b) Biometric Based Authentication
If your Aadhaar details are not verified within 15 days from submission of Part -B of REG-01, No ARN will be generated.
In case taxpayer has opted Aadhaar Authentication as Yes and has selected Constitution of Business (COBs) as Public Limited Company, Private Limited Company, Foreign Company or Unlimited Company, then the person added in Promoter/Partner(PP) tab for Biometric Authentication, will be allowed to visit any GSK of his home state to do Biometric Authentication by selecting the GSK under Home State GSK selection for Promoter/Director of specific COBs functionality. Home State will be decided basis the state entered by PP in residential address under Promoter Partner tab in REG-01. The PP will be intimated through intimation e-mail for Biometric Authentication for this facility.
In following cases, the PP will be required to visit jurisdictional GSK only and Home State GSK selection for Promoter/Director of specific COBs functionality will not be applicable:
a) If COBs selected by taxpayer is other than Public Limited Company, Private Limited Company, Foreign Company and Unlimited Company.
b) In case Aadhaar is selected as NO, then the PP is required to visit jurisdictional GSK for photo capture and document verification.
c) The PP is resident (Is citizen parameter selected as Yes) and he has entered his residential address as of outside India, he will have to visit jurisdictional GSK only.
d) Home State of PP and the state in which registration is sought is same.
To know more about Home State GSK selection for Promoter/Director of specific COBs functionality click here .
In case, you have opted “Yes” for Aadhaar authentication, while registering on the GST Portal and your Aadhaar details have not been successfully verified, your Registration application will not be deemed approved, within 7 Working days. Your Registration application will be marked for mandatory site visit and approval thereafter by the Tax Official.
Registration application will get deemed approved after 30 calendar days, if Tax Official doesn't take any action.
If Tax Official raises SCN within 30 calendar days, then you will have 7 working days to reply to it. Tax Official can take further action on that reply within 7 working days. If Tax Official doesn't take any action after receipt of your reply in next 7 working days, your application will get deemed approved.
All the Regular Taxpayers (Including Casual, SEZ, ISD) and Composition Taxpayers are required to get Aadhaar authenticated for a new GST Registration.
Yes, for the following types of constitution of business Aadhaar authentication is not required:
• Government Department
• Public Sector Undertaking
• Local Authority
• Statutory Body
No, it is not mandatory for every authorized signatory to get Aadhaar authenticated for a new GST Registration. Aadhaar authentication is based on constitution of business (COB). The following table explains and lists the Aadhaar authentication for different constitution of business. Depending upon the constitution of the business more than one person may be required to undergo Aadhaar Authentication as indicated below: -
|
S.No. |
Constitution of Business |
Status of the Stake holders |
Person required to undergo mandatory Aadhaar Authentication |
Aadhaar Authentication Required for |
|
1 |
Proprietorship Concern |
Proprietor |
Primary Authorized Signatory |
Primary Authorized Signatory (if other than proprietor) and Proprietor |
|
2 |
Partnership Firm |
Partner |
Primary Authorized Signatory |
Primary Authorized Signatory (if other than partner) and one of the partners |
|
3 |
HUF |
Karta |
Primary Authorized Signatory |
Primary Authorized Signatory (if other than Karta) and Karta |
|
4 |
Company (Public, Private, Unlimited) |
Director |
Primary Authorized Signatory |
Primary Authorized Signatory (if other than Director) and one of the Directors |
|
5 |
Company (Foreign Limited) |
Director (Not mandatory if Director is not citizen / resident of India) |
Primary Authorized Signatory |
Primary Authorized Signatory and one of the Directors who is citizen / resident of India. Aadhar authentication of Primary Authorised Signatory alone will suffice if he/she also happens to be a Director or all the Directors happen to be non-citizens / residents of India. |
|
6 |
Limited Liability Partnership |
Director |
Primary Authorized Signatory |
Primary Authorized Signatory ( if other than Director)and one of the Directors |
|
7 |
Society/Club/Trust/Association of Person |
Member |
Primary Authorized Signatory |
Primary Authorized Signatory ( if other than Member) and one of the members |
|
8 |
Other |
Members |
Person in Charge |
Primary Authorized Signatory ( if other than Member) and one of the members |
Yes, Aadhaar Authentication is required for the TCS n who is citizen of India.
Primary Authorized Signatory is auto selected in the Aadhaar Authentication tab. The Taxpayer needs to select a Promoter/ Partner from the list available.
You can select the Yes option on the Aadhaar authentication tab to opt for Aadhaar authentication of details of PAS added by you.
For Aadhaar Authentication tab, access the https://www.gst.gov.in/ and then navigate to Services > Registration > New Registration option.
A link “Aadhaar Authentication Status” is visible on the My Saved Applications page to check the status of Aadhaar authentication.
Clicking the link displays the screen where Yes or No option was selected for Aadhaar Authentication of PAS and promoter/ partner. The Resend Verification Link is displayed in case status is shown as “Aadhaar Authentication Required” for any of the persons selected.
You will receive common OTP on mobile number and E-mail ID linked with your Aadhaar on UIDAI Portal for its authentication.
Note: You will receive authentication link for Aadhaar on mobile number and e-mails IDs of the selected Primary Authorized Signatories, as mentioned in the registration application.
Once Aadhaar authentication (success or failure) process is complete, you cannot access the same authentication link again.
In case you do not receive OTP or are unable to complete the Aadhaar authentication for any reason, the link will not expire and you can access it by navigating to My Saved Applications > Aadhaar Authentication Status > RESEND VERIFICATION LINK, to resend the authentication link to registered mobile number and e-mails IDs of the Promoters/ Partners or Authorized Signatories. The link would be available for 15 days from the date of generation of TRN after which it will expire.
Navigate to My Saved Applications > Aadhaar Authentication Status > RESEND VERIFICATION LINK, to resend the authentication link to mobile number and e-mails IDs of the Promoters/ Partners or Authorized Signatories as mentioned in the registration application. You need to verify your Aadhaar details within 15 days of the generation of the TRN.
In case, you have opted “Yes” for Aadhaar authentication, while registering on the GST Portal and your Aadhaar details have not been successfully verified, your Registration application will not be deemed approved, within - 07 Working days. Your Registration application will be marked for mandatory site visit and approval thereafter by the Tax Official.
If you have opted “No” for Aadhaar authentication, while registering on the GST Portal, you will have to undergo a photo capturing and document verification process at designated GSKs. In case, you are not appearing for Photo Capturing and Document Verification, or you have visited the GSK, but Photo Capturing and Document Verification not completed within 15 days, then no ARN will be generated. Document verification needs to be done by Promoter/Partner as well.
If a person applying for registration selects No option for Aadhaar authentication of details of Primary Authorised Signatory selected, then the application will be marked for mandatory Site visit.
Moreover, the person can upload the E-KYC documents for Primary Authorized signatory and 1 on the Aadhaar Authentication tab under the Documents Upload column, to proceed further. This is optional.
No, if the Taxpayer selects No for Aadhaar Authentication and chooses to undergo E-KYC, the E-KYC documents only for PAS and one promoter/ partner selected from the list available, by the person applying for registration can be uploaded.
The Taxpayer can select and upload any one of the following documents for undergoing E-KYC:
• Aadhaar Enrolment Number
• Passport
• EPIC (Voter ID Card)
• KYC Form
• Certificate Issued by Competent authority
• Others
The document type should be PDF or JPEG. The maximum size for upload is 2 MB.