Aadhaar authentication process in GST registration - GST Ready Reckoner - GST

Aadhaar authentication process in GST registration Person who will undergo authentication through verification of Aadhar Every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of Karta of an HUF, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorised signatory and such other class of persons. [Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-01-2020]. When Aadhaar number is not assigned to the registered person, such person shall be offered alternate and viable means of identification . In case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish alternate and viable means of identification , registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration. In the consequences for failure to undergo authentication or aadhaar number is not assigned, said registration shall be granted only after physical verification of the place of business of said person. [ Refer Rule 25 of CGST Rules ] Proposal to get biometric authentication with photograph at facilitation center Where an applicant made in Part B of FORM GST REG-01 , other than a person notified u/s 25(6D) , opts for authentication of Aadhaar number, he shall, while submitting the application under rule 8(4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or 15 days from the submission of the application in Part B of FORM GST REG-01 under rule 8(4), whichever is earlier. [ Rule 8(4A) ] Who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, In case of Individual:- shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or In case other than individual:- such individuals in relation to the applicant as notified u/s 25(6C) where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this proviso [ Proviso Rule 8(4A) ] Exception of the proviso to rule 8(4A) of the CGST Rules shall not apply in all the States and Union territories except the State of Andhra Pradesh, Gujarat and Puducherry. [ Notification no. 27/2022 Central Tax Amended as time to time ] [ Rescinded vide Notification No. 13/2024 Central Tax dated 10-07-2024 ] [ First Proviso of Rule 8(4A) ] Who has not opted for authentication of Aadhaar number , shall be followed by taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified u/s 25(6C) where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso. [ Second Proviso inserted vide Notification No. 12/2024 date 10/07/2024 (effective date to be notified) ] Mandatory Aadhaar authentication in following cases Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar number for following purpose, For filing of application for revocation of cancellation of registration For filing of refund application For refund under rule 96 of the integrated tax paid on goods exported out of India Non applicability of provisions of relating to Aadhaar Authentication The provisions of undergo authentication, or furnish proof of possession of Aadhaar number specified under section 25(6A) or (6B) or (6C) of the CGST Act shall not apply to a person who is, -- (a) not a citizen of India; or (b) a Department or establishment of the Central Government or State Government; or (c) a local authority; or (d) a statutory body; or (e) a Public Sector Undertaking; or (f) a person applying for registration under the provisions of section 25(9) of the CGST Act, 2017.