As per Section 25(6A) of the CGST Act, 2017 every registered person shall undergo authentication, or furnish proof of possession of Aadhaar Number.
Functionality for Aadhaar Authentication and e-KYC where Aadhaar is not available, has been deployed on GST Common Portal w.e.f. 6th January, 2021, for existing taxpayers.
All taxpayers registered as Regular Taxpayers (including Casual Taxable person, SEZ Units/Developers), ISD and Composition taxpayers can do their Aadhaar Authentication or e-KYC on GST Portal. This requirement of Aadhaar Authentication is not applicable for Government Departments, Public Sector Undertakings, Local Authorities and Statutory Bodies.
In regard to aadhaar authentication and eKYC changes , the GST portal update wherein new functionality was made available in January, 2021 is as under:
- Aadhaar Authentication for one Promoter and Primary authorized signatory has been implemented on the portal for existing taxpayers.
- The existing registered taxpayer, after login at GST portal will be shown a popup with Question “Would you like to authenticate Aadhaar of the Partner/Promotor and Primary Authorized Signatory “with the two options “Yes, navigate to My Profile” and “Remind me later”.
- If taxpayer clicks on Remind me later option, user will be able to navigate anywhere on the GST portal.
- If taxpayer clicks on “Yes, Navigate to My Profile”, system will navigate to My Profile, where a new tab “Aadhaar Authentication status” has been inserted which shows Aadhaar Authentication status of the Primary Authorized Signatory and that of promoters/partners. Taxpayer has been provided a functionality here to generate the link for Aadhaar Authentication and complete the process.
- On the My Profile page, in addition to Send Aadhar Authentication Link, Upload e-KYC Documents option would also be displayed to taxpayer using which they can upload the e-KYC documents on Portal.
- Following documents can be uploaded at taxpayer end for the same:
• Passport
• EPIC (Voter ID Card)
• KYC Form
• Certificate issued by Competent Authority
• Others
Note: In this case, the process of e-KYC authentication would be subject to approval of uploaded e-KYC documents by Tax Official.
Also Read: Aadhaar Authentication for existing GST taxpayers: FAQs and User Manual
Further apart from the above necessary changes have been made in GST portal in terms of Notification No 94/2020-CT, dated 22nd December, 2020, according to which all applications for fresh registration will get deemed approved in 7 working days, instead of 3 working days (as was earlier) if no action is taken by Tax Official during this period.
Further in case Aadhaar authentication fails or person applying for fresh registration has selected “No” for Aadhaar authentication, the application will get deemed approved after 30 calendar days, instead of 21 calendar days, if no action is taken by Tax Official during this period.
Also Read: New Features made available for Taxpayers on GST Portal in Jan, 2021 in regard to GST Returns
Source: GST Portal
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