GST Registration - Authentication Procedure

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Notification No.: 62/2020-Central Tax

Effective from 21st August, 2020

Aadhar Authentication for GST Registration

Where an applicant, other than notified u/s 25(6D), opts for authentication for Aadhar number, he shall, while submitting application under sub rule (4), with effect from 21st August, 2020, undergo authentication of Aadhar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhar number, or fifteen days from the submission of the application in Part-B of Form GST REG-01 under sub-rule (4), whichever is earlier.

Where person fails to Aadhar authentication

Provided that where a person, other than a person notified u/s 25(6D), fails to undergo authentication of Aadhar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25.

Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit

Provided that where a person, other than a person notified u/s 25(6D), fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application.

If the proper officer fails to take any action

(a) within a period of three working days from the date of submission of the application in cases where a person successfully undergoes authentication of Aadhaar number or is notified under subsection (6D) of section 25; or

(b) within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8; or

(c) within a period of twenty-one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or

(d) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.


Understand in easy way please refer this chart




 

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