FAQs > Aadhaar Authentication for Existing Taxpayers (Regular and Composition)

Overview

1.  Can an existing taxpayer get themselves Aadhaar authenticated on GST Portal?

Yes, existing taxpayer can get themselves Aadhaar authenticated on GST Portal using either of the two options available.

2.  Which all options are available to authenticate an existing taxpayer?

An existing taxpayer can get Aadhaar authentication done using the following two options:

a) SEND AADHAAR AUTHENTICATION LINK: If the Taxpayer selects this option, the Aadhaar Authentication is done for only one Promoter/ Partner and the Primary Authorized Signatory. The Aadhaar Authentication link is sent on the GST registered e-mail IDs and mobile number.

b) UPLOAD E-KYC DOCUMENTS: If the Taxpayer chooses not to get Aadhaar authentication done and do E-KYC instead, then the Taxpayer can select the UPLOAD E-KYC DOCUMENTS option and then upload the documents for Primary Authorized Signatory and selected (one) Promoter/ Partner.

Once taxpayer has uploaded the documents, then an ARN will be generated by the System and the same will be shown in the Tax Official’s dashboard, who can either approve or reject the documents, after verification.

Click here to view complete steps involved in the options explained.

Requirements for AAdhaar Authentication

1. Which all types of Taxpayers are required to get Aadhaar authenticated for Existing GST Registration?

All the Regular Taxpayer (Including Casual, SEZ, ISD) and Composition Taxpayer are required to get Aadhaar authenticated for Existing GST Registration.

2. Is there any type of constitution of business that is excluded from Aadhaar authentication and for which authentication is not required?

Yes, the following types of constitution of business are excluded from Aadhaar authentication:

• Government Department

• Public Sector Undertaking

• Local Authority

• Statutory Body

3. Is it mandatory for every Primary Authorized Signatory, Promoter/ Partner to get Aadhaar authenticated for Existing GST Registration?

No, it is not mandatory for every authorized signatory, promoter or partner to get Aadhaar authenticated for an Existing GST Registration. Aadhaar authentication is based on constitution of business (COB). The following table explains and lists the option of Aadhaar authentication for different types of constitution of business:

4. If there is a single Promoter/ Partner and the same person is PAS also, then in that case how will the (1PAS + 1 Promotor/Partner) rule be implemented?

In that case Aadhaar Authentication for only that Partner/ Promoter or Primary Authorized Signatory (as both are same) will be required. If there is a single Promoter/ Partner listed in the Aadhar Authentication tab and the same person is also PAS, that single person will be in the table and will be auto selected and non-editable.  The Taxpayer is not expected to make any changes in the selection.

5. The Aadhaar Authentication will be considered for only 1 PAS and 1 Promoter/ Partner, but if there exist more persons in the list, will any notification/ authentication link be sent to the remaining persons?

No, the authentication link will be sent to only one Partner/ Promoter and one Primary Authorized Signatory or only one Partner/ Promoter (in case Promoter/ Partner and Primary Authorized Signatory are same) selected by the Taxpayer for Aadhaar Authentication. The status for others will always be shown as NA in the Aadhaar Authentication tab.

Aadhaar Authentication - Link Generation

1. I am an existing taxpayer but my Aadhaar has not been authenticated yet. How and from where can I get it done?

For existing taxpayers, a pop-up message window is displayed when they log in to GST portal with the question:

Aadhaar Authentication facility is available. Would you like to authenticate Aadhaar of Partner/ Promoter and Primary Authorized Signatory?

Two options are displayed: YES, NAVIGATE TO MY PROFILE and REMIND ME LATER.

The taxpayer can click the first option for getting Aadhaar Authentication done.

2. From where do I select the Promoter/ Partner and Primary Authorized Signatory for Aadhaar Authentication?  

You can select 1 Promoter/ Partner from the list displayed on selecting the option of SEND AADHAAR AUTHENTICATION LINK tab on the Aadhaar Authentication Status page.

Note: Primary Authorized Signatory for Aadhaar Authentication will be auto-selected every time.

3. I closed the pop-up message that appears as a reminder for Aadhaar Authentication when I log in to the GST portal. How do I access the link now?

You can go to My Profile page from Dashboard and click the Aadhaar Authentication Status tab under Quick Links section and click SEND AADHAAR AUTHENTICATION LINK tab to access the link.

Aadhaar Authentication – Post Link Generation

1. What happens after I click the SEND AADHAAR AUTHENTICATION LINK?

Once you click the SEND AADHAAR AUTHENTICATION LINK, an authentication link is shared on GST registered mobile number and e-mail IDs of the Selected Promoter/ Partner and Primary Authorized Signatory. This link will only be valid for 15 days. After this period the link expires and cannot be used further for Aadhaar authentication. If the link expires, the taxpayer can generate the Aadhaar Authentication link again by navigating to My Profile page.

2. How would I get to know that the link has been sent to Promoter/ Partner and Primary Authorized Signatory for Aadhaar Authentication?

Once you click the SEND AADHAAR AUTHENTICATION LINK tab, the status gets changed to Pending for Aadhaar Authentication.

3. If the Aadhaar Authentication link expires before any of the persons tried to authenticate Aadhaar, will the link be sent automatically again on the GST registered Email IDs and mobile numbers?

If the Aadhaar Authentication link expires before either of the two persons try to authenticate Aadhaar, the taxpayer will need to again select option from pop-up to send Aadhaar authentication links for both of them. Only after that would both the persons receive the links with reminders on 5th, 10th and 15th day.

4. Once the Aadhaar Authentication link has been sent to the taxpayer, will any reminder be sent after that? Or the same pop-up message would appear on screen whenever the taxpayer log in to the GST portal?

Once the Aadhaar Authentication link has been sent, no pop-up message would appear on screen on log in to GST portal. However, until the authentication is completed, the taxpayer will receive three Email reminders for Aadhaar authentication on 5th, 10th and 15th day from the date of generation of Aadhaar authentication link.   

5. The Aadhaar Authentication link was sent to two persons, both of them tried to authenticate Aadhaar and out of them one person’s authentication was successful while it failed for the other person. Will the pop up appear again whenever taxpayer logs into the GST Portal?

If the authentication is completed successfully for one of the person and it fails for another, the pop up will be shown again whenever taxpayer will login into the GST Portal. However, if taxpayer chooses to send verification link again, then the link will be sent to Email ID and mobile number of the only person whose authentication had failed previously.

6. The Aadhaar Authentication link was sent to two persons. Out of them one person’s authentication was successful while the other person didn’t try and his/her link got expired. Will the pop-up appear again whenever taxpayer logs into the GST Portal?

Yes, pop up will be shown again whenever taxpayer will login into the GST Portal if the authentication is completed successfully for one and link of other person expires for want of trying during its validity. However, if taxpayer chooses to send verification link again, then the link will be sent to Email ID and mobile number of the only person for whose authentication link had expired earlier.  

Aadhaar Authentication – Link, OTP and Validity

1. For how many days will the Aadhaar authentication link received on Email IDs of the Promoters/ Partners or Authorized Signatories be valid?

The Aadhaar authentication link received on Email IDs of the Promoters/ Partners or Authorized Signatories be valid only for 15 days.

2.  Whether the OTP for Aadhar authentication received on Email ID and Mobile Number registered with UIDAI be different or same?

The OTP received on GST registered mobile number and Email ID will be common.

3. While using authentication link for Aadhaar authentication, where will I receive the OTP?

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 Promoters/ Partners or Primary Authorized Signatories, as mentioned in the registration application.

4. Every time I enter an Aadhaar OTP for Aadhar authentication, I receive a message that the OTP has expired. How soon should I request for an Aadhaar OTP again?

You must request for an Aadhaar OTP again only after 45 seconds have passed from the previous request.

E-KYC – Uploading Documents

1. Which all documents can be uploaded for e-KYC and in which format?

The Taxpayer can select any of the following documents for e-KYC:

• Aadhaar Enrolment Number

• Passport

• EPIC (Voter ID Card)

• KYC Form

• Certificate Issued by Competent authority

• Others

The document type should be in PDF or JPEG format. The maximum size for upload should be 2 MB.

2. Is Taxpayer required to upload e-KYC documents for all the persons listed in the Aadhaar Authentication tab?

No. The E-KYC documents can be uploaded only for PAS and one promoter/ partner whom the Taxpayer selects from the list available.

E-KYC – Verification by Tax Official

1. What would happened next after a taxpayer has uploaded the e-KYC documents?

Once taxpayer has uploaded the documents, then an ARN will be generated by the System and the same will be shown in the Tax Official’s dashboard, who can either approve or reject the documents, after verification.

2. After the Tax official has approved the e-KYC document, will the authentication process be considered as complete? Or Aadhaar Authentication too needs to be done?

If Tax Official approves the e-KYC documents uploaded by the taxpayer, then taxpayer will be considered as e-KYC Authenticated (and not Aadhaar Authenticated). The Pop up message will not be displayed to taxpayer after e-KYC authentication is done. Taxpayer won’t be able to upload documents again, once approved by the Tax Official. However, taxpayer can view the document uploaded in Upload e-KYC Document column on Aadhaar Authentication Status page.

Although taxpayer can authenticate Aadhaar by navigating to MY PROFILE > AADHAAR AUTHENTICATION STATUS > SEND AADHAAR AUTHENTICATION LINK.

3. The e-KYC documents are pending for authentication with the Tax official, can the taxpayer upload different documents meanwhile?

No, till the time Tax official doesn’t take any action on the ARN/ e-KYC documents uploaded by the taxpayer for authentication, the taxpayer won’t be able to upload documents again. However, if the Aadhaar Authentication is pending then the taxpayer can send link for Aadhaar Authentication during this time.

4. In case the tax official rejects the e-KYC documents uploaded by the taxpayer, will the tax payer start receiving pop-up from the very same day or after the 15th day has passed, since the documents were uploaded by the tax payer?

If Tax Official rejects the e-KYC documents uploaded by the taxpayer, then the taxpayer will again get the same pop up (SEND AADHAAR AUTHENTICATION LINK or UPLOAD E-KYC DOCUMENTS) upon login into the GST Portal, from the day the tax official rejects the document.