Taxontips
No Result
View All Result
Wednesday, March 22, 2023
  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
Talk to an Expert
  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
No Result
View All Result
Taxontips
No Result
View All Result

Registration under GST shall now be available only by Aadhar verification or physical verification

GST expert by GST expert
August 22, 2020
in GST news
1
Representation on Extension of due date for taking Input Tax credit of F.Y. 2018-19
144
SHARES
1.8k
VIEWS
image_pdfPDFimage_printPrint

In the last few years Aadhar card has been made mandatory for all most all government registration or documentation.

It has now been integrated for filing of return of income and linking the same is mandatory with PAN, there is Aadhar based PAN where you get PAN within 5 minutes without paying any fees.

Now, government has even made it mandatory to get GST registration.

Earlier also one could provide Aadhar number at the time of GST registration but there was no need to mandatorily authenticate the same.

However, now CBIC has made it mandatory to either authenticate Aadhar number or be ready for physical verification if one wants GST registration.

Vide notification 62/2020 – it has been made mandatory to authenticate Aadhar card number by amending sub rule 4A of rule 8 which is as under:

“(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), with effect from 21st August, 2020, 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 fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.“

Till date no notification has been issued for person notified under sub section 6D of section 25.

Although, this rule has been amended from 01.04.2020, the rule shall be applicable only on application made after or on 21.08.2020. Thus, this rule shall not apply for the persons who already have GST registration.

Hence, from 21.08.2020, one of the following persons needs to authenticate their aadhar card number, Karta in case of HUF, partner in case of partnership firm, director or managing director in case of company etc. while applying for GST registration.

Further sub rule 1 of rule 9 has been amended to mandate physical verification in cases where tax payer doesn’t authenticate or fails to authenticate Aadhar number which is as under:

“Provided that 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 does not opt for authentication of Aadhaar 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.”

Although physical verification was done previously also but same was conducted on a test basis but now same would be conducted in each and every case where Aadhar is not authenticated.

However, an option has been given to proper officer to not conduct physical verification but there are very few chances where he will not carry out physical verification and give a reason in writing atleast after Corona.

Also, the rule for deemed registration has been amended which is as follows:

“(5) 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 sub-section (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.”

Also, now after implementation of this rule the GST practitioner/ CA needs to be aware while applying for GST number and try to use mobile number and E-mail id of client or ask client to update current mobile number and email id in Aadhar number or they might see such error.

Looking at the number of cases of Fake GST number being registered for ITC, this is a welcoming step.

To book your consultation with our expert relating to GST CLICK HERE.

image_pdfPDFimage_printPrint
Tags: GST notificationphysical verification
Previous Post

Conditions and guidelines for exemption of income earned by pension funds

Next Post

CBIC has made facility to file GST refund application for July 2017 active

Related Posts

Representation on Extension of due date for taking Input Tax credit of F.Y. 2018-19
GST news

Advisory for the taxpayer wishing to register as “One Person Company” in GST

March 21, 2023
GST
GST news

GST NUMBER TO PROFESSIONALS WORKING FROM HOME | Clarification by Ministry of Finance

March 20, 2023
Income Tax department conducting the biggest raid of 2020 in Raipur!
GST news

Delhi South CGST unearths fake invoicing racket involving tax evasion of Rs. 17 crore, 2 held

March 18, 2023
GST registration
GST news

Clarification on No claim bonus and E-way bill by GST department [Read circular]

March 10, 2023
Data of GST website under comparison of liability declared and ITC claimed tab not available
GST news

Advisory : GSTN launches e-invoice registration services with private IRPs

March 6, 2023
Data of GST website under comparison of liability declared and ITC claimed tab not available
GST news

Advisory on opting for payment of tax under the forward charge mechanism by a Goods Transport Agency (GTA)

March 3, 2023
Next Post
CBIC has made facility to file GST refund application for July 2017 active

CBIC has made facility to file GST refund application for July 2017 active

Comments 1

  1. Pingback: Aadhar authentication for GST registration - What's new? - Taxontips

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

Google Custom search

Recent Posts

  • Advisory for the taxpayer wishing to register as “One Person Company” in GST
  • GST NUMBER TO PROFESSIONALS WORKING FROM HOME | Clarification by Ministry of Finance
  • Delhi South CGST unearths fake invoicing racket involving tax evasion of Rs. 17 crore, 2 held
  • UIDAI makes online document update in Aadhaar free of cost; to benefit millions of residents
  • Income tax department runs campaign to allow e-verification of return after 120 days for AY 2022-23

Recent Comments

  • Income tax department runs campaign to allow e-verification of return after 120 days for AY 2022-23 - Taxontips on Time limit for verification of ITR reduced from within 120 days to 30 days of filing of ITR electronically
  • How to Save Tax on Rental Income? - AWHO VIJAY VIHAR on A person can keep 2 house as self occupied property – Some issues.
  • Benny Joe on Clarification for the purposes of Section 269ST of the I.T. Act in respect of dealership/distributorship contract in case of Co-operative Societies
  • What is Tax declaration to be filed with Youtube in USA? - Taxontips on Now Youtubers in India will get even less amount from Youtube | 24% Tax withholding by Youtube in USA
  • wesley on Clarification for the purposes of Section 269ST of the I.T. Act in respect of dealership/distributorship contract in case of Co-operative Societies

Categories

  • Budget News
  • Business & Other News
  • Case Laws
  • GST news
  • Income Tax News
  • News

Browse Topics by Date

March 2023
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031  
« Feb    
  • GSTR 9/ 9C due date to be extended to 31.10.2020 | E-invoicing will be voluntary in the beginning 79.5k views
  • How to pay Membership and COP fees of ICAI for 2020-21 | 78k views
  • Code/ Nature of payment 6CR updated by NSDL in challan 281 for paying TCS on sale of goods 68.9k views

Recent Notification

Representation on Extension of due date for taking Input Tax credit of F.Y. 2018-19

Advisory for the taxpayer wishing to register as “One Person Company” in GST

March 21, 2023
GST

GST NUMBER TO PROFESSIONALS WORKING FROM HOME | Clarification by Ministry of Finance

March 20, 2023

RSS Taxontips

  • Advisory for the taxpayer wishing to register as “One Person Company” in GST
  • GST NUMBER TO PROFESSIONALS WORKING FROM HOME | Clarification by Ministry of Finance
  • Delhi South CGST unearths fake invoicing racket involving tax evasion of Rs. 17 crore, 2 held
  • UIDAI makes online document update in Aadhaar free of cost; to benefit millions of residents
  • Income tax department runs campaign to allow e-verification of return after 120 days for AY 2022-23
  • CBDT’s e-Verification Scheme harnesses information technology to facilitate voluntary compliance
  • Direct Tax Collections for F.Y. 2022-23 up to 10th March 2023
  • Clarification on No claim bonus and E-way bill by GST department [Read circular]
  • Statutory Compliance Calendar for March 2023 | Income tax, GST and various other laws
  • What is Tax declaration to be filed with Youtube in USA?

Categories

  • Budget News
  • Business & Other News
  • Case Laws
  • GST news
  • Income Tax News
  • News

Site menu

  • Home
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST Registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
Taxontips

TaxOnTips provides you all tax related solutions in easy way and update you with its regular updates & notifications Visit us for details.
We are based in Jaipur, India

© 2019-2021 Taxontips.com - Tax assistance at your Fingertips

No Result
View All Result
  • Login/Signup
  • Income Tax
    • Income Tax Return
    • Tax Notice/ Personal consultation
    • Compliance Notice
    • Faceless Assessment
  • GST
    • GST registration
    • GST Consultation
  • News
    • Income Tax News
    • GST news
    • Budget News
    • Business & Other News
  • Q & A
  • About us
  • Contact us
  • Ask an expert/ Talk to an expert
  • Privacy Policy
  • Terms of use

© 2019-2021 Taxontips.com - Tax assistance at your Fingertips

Login to your account below

Forgotten Password? Sign Up

Fill the forms bellow to register

All fields are required. Log In

Retrieve your password

Please enter your username or email address to reset your password.

Log In
Book Phone consultation with expert

Sitting home or at your office and don't have time to visit CA's office or don't know where to consult CA. Book your consultation with an expert practicing Chartered Accountant and get your query solved.

Book a phone consultation for 30 minutes with our expert at a very basic cost.

Book consultation

No thanks, I'm not interested!

ITR 1 to 7 now available for FY 2021-22!!File your ITR with an experienced Chartered Accountant

Now File your Income Tax return for F.Y. 2021-22 with an Experienced Practicing Chartered Accountant and not just with any person like other websites offer. Return filing starts at Rs. 500/-

Book ITR filing with Expert

Never see this message again.

Subscribe for Latest Tax Updates
You name
Yourname@email.com

Never see this message again.