GST REGISTRATION POSSIBLE EVEN IF AADHAAR NOT AUTHENTICATED

GST REGISTRATION POSSIBLE EVEN IF AADHAAR NOT AUTHENTICATED

As per the notification GST registration can be granted by the department after the physical verification of the place of business

 

On 20th August 2020, the Central Board of Indirect Taxes and Customs (CBIC) via notification has amended the Central Goods and Services Tax Rules, 2017 by bringing the Central Goods and Services Tax (Tenth Amendment) Rules, 2020


As per the notification, now the GST registration can be granted by the department after the physical verification of the place of business. This means that if the applicant does not opt for Aadhaar authentication for GST registration, then the department will authorize an officer who will visit the business premise for physical verification of the said place and if the officer finds the relevant document and the business place to be satisfactory, then the applicant will be granted the GST registration certificate.

The notification will come into force from 21st August 2020.
 

Key analysis of the notification

1.  If an applicant opts for Aadhaar authentication for obtaining GST registration, then the GST officer has to work on the application within 3 working days. Here, in this case, the date of submission of application for GST registration shall be :

  1. the date of authentication of the Aadhaar number, or 
  2. 15 days from the submission of the application in Part B of FORM GST REG-01, Whichever is earlier.
     

2.  In case the applicant does not opt for Aadhaar authentication, then the department will appoint an officer who will do the physical verification of the business premise, and only after that, the department will issue the GST registration certificate.

3.  If an applicant fails to undergo authentication of Aadhaar number for registration purposes or does not opt for authentication of Aadhaar number, then in this case a notice in FORM GST REG-03 may be issued not later than 21 days from the date of submission of the application.

4.  GST registration deemed to be granted, in the following scenario:-

  1. the GST officer does not take any proper action within a period of 3 working days from the date of submission of the application in cases where the applicant opts for authentication of Aadhaar number and successfully complete the same.
     
  2. If the applicant does not opt for Aadhaar authentication or fails invalidation and no Show Cause Notice is issued within a period of 21 days by the officer, then in this case the registration will be deemed approved.
     
  3. If the department issues the show cause notice related regarding any clarification on the application submitted for obtaining registration, then the applicant will submit their reply to the department within 7 days from the date of issue of Show Cause Notice with all the supportive documents as required.
     
Important note:
  • The applicant must get their Aadhaar Number linked with their registered mobile number and e-mail id.
     

Conclusion

This is the best news for all those people who wanted to avail of the GST registration but could not do so due to the unavailability of Aadhaar number or due to any mismatch in their Aadhaar number.  All these people now can easily get the GST registration if they have a proper and valid place of business.
 

Link of the notification -

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-62-central-tax-english-2020.pdf

Edited by Minu Mishra

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