Step-by-step guide to GST registration through Aadhaar authentication

The GST Council in its 39th meeting held on March 14, 2020 approved operationalisation of Aadhaar authentication for new taxpayers. The implementation of the same was postponed keeping the lockdown on account of COVID pandemic in view.

However, the facility has been rolled out from August 21, 2020. Aadhaar authentication for new registration is expected to substantially enhance ease of doing businesses for genuine businesses. A person opting for Aadhaar authentication for New GST registration would get it within three working days, if no notice is issued and would not need to wait for physical verification.

While the applicants not opting for Aadhaar authentication for GST registration would be granted only after physical verification of the place of business or documentary verification, which may take up to 21 working days or more if notice is issued.

Keeping the COVID pandemic in view, it has been provided that the Officer may if the circumstances warrant opt for asking for additional documents in lieu of the pre-registration for physical verification of the premises.

Here is a step by step guide for those opting Aadhaar Authentication for GST registration –

(1) Here is how it works:

• At the time of applying for GST registration, the applicant is given an option to select if he wishes to authenticate Aadhaar.
• The applicant can either select a YES or a NO for Aadhaar Authentication.
• If s/he clicks YES, an authentication link will be shared on GST registered mobile number and e-mail IDs of the Promoters/ Partners and Authorized Signatories.
• Upon clicking the authentication link, a screen will come with a declaration where the applicant needs to enter an Aadhaar number and click on “validate”.
• On successful matching of the details in registration form with the UAIDI, an OTP will be sent on their email and mobile registered with the Aadhaar that has been entered by the applicant. On entering the OTP in the box provided on the screen validation will be complete and a message of successful e-KYC authentication will be shown.
• It is important to ensure that a user’s Aadhaar has an updated registered mobile number and email for expeditiously completing the process.
• OTP for Aadhaar authentication would be sent on the mobile number and e-mail address registered with Aadhaar. Mobile numbers registered with Aadhaar can be verified at https://resident.uidai.gov.in/verify where the last three digits of the registered mobile number are shown.
• Where the applicant for GST registration chooses not to go through the process of Aadhaar authentication, he may choose NO for this step. The GST registration application would then be sent to the jurisdictional tax authority that may carry out necessary documentary and/or physical site verification before approving registration. Where no action is initiated by the Tax Authority within 21 days, the registration application shall be deemed as approved.

(2) How to avail the facility?

• Log on to www.gst.gov.in and navigate to Services > Registration > New Registration option.
• Alternatively, the taxpayer can also click REGISTER NOW link.

(3) Who can do this?
The facility of quick approval of GST registration through Aadhaar authentication can be availed by all Indian citizens. However, it is not required for tax deductors, tax collectors, Online Information Database Access and Retrieval services (OIDARs), taxpayers having Unique Identification Number (UIN) and non-resident taxpayers.

In both cases, the officer concerned needs to act within a specified time – 3 days for a person opting for Aadhaar authentication and 21 days for those opting not to undergo Aadhaar authentication. If the registration application has neither been accepted, nor a notice for rejection has been issued, after the specified period, the application shall be deemed to be approved.