{"id":19774,"date":"2020-11-19T14:05:50","date_gmt":"2020-11-19T08:35:50","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=19774"},"modified":"2020-11-19T14:09:29","modified_gmt":"2020-11-19T08:39:29","slug":"online-gst-registration-via-aadhaar-authentication-or-physical-verification-of-biz-place","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/online-gst-registration-via-aadhaar-authentication-or-physical-verification-of-biz-place\/","title":{"rendered":"GST Registration via Aadhaar authentication or Physical verification of Biz place"},"content":{"rendered":"\n<p class=\"has-drop-cap\">As per the latest notification rendered by the Central Board of Indirect Taxes and Customs (CBIC), businesses intend to register under GST can opt for Aadhaar authentication. But in case of the unavailability of Aadhaar, the registration would be granted only after Physical verification of Biz place.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-registration-via-aadhaar-authentication-or-physical-verification-of-biz-place\/#Key_Pointers_of_CBIC_Notification\" >Key Pointers of\nCBIC Notification&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-registration-via-aadhaar-authentication-or-physical-verification-of-biz-place\/#Viable_Benefits_of_the_said_Notification\" >Viable Benefits\nof the said Notification<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-registration-via-aadhaar-authentication-or-physical-verification-of-biz-place\/#Procedure_to_avail_GST_registration_Through_Aadhaar_Authentication\" >Procedure to avail GST registration Through Aadhaar Authentication<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-registration-via-aadhaar-authentication-or-physical-verification-of-biz-place\/#Who_are_Eligible_to_avail_such_a_Facility\" >Who are Eligible\nto avail such a Facility?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-registration-via-aadhaar-authentication-or-physical-verification-of-biz-place\/#How_to_Download_GST_Registration_Form\" >How to Download GST Registration Form?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/corpbiz.io\/learning\/online-gst-registration-via-aadhaar-authentication-or-physical-verification-of-biz-place\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Pointers_of_CBIC_Notification\"><\/span>Key Pointers of\nCBIC Notification&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>The CBIC has clearly mentioned that applicant seeking <a href=\"https:\/\/corpbiz.io\/gst-registration\"><strong>GST registration<\/strong><\/a> can opt for Aadhaar authentication, w.e.f&nbsp;21\/08\/2020 while submitting the application.&nbsp;<\/li><li>The notification further states that where a business owner fails to provide the Aadhaar number for the GST registration then in that case GST registration would be granted only when a relevant officer inspects the place of business on the basis of given criteria.&nbsp;<\/li><li>Therefore, any individual opting for GST registration can choose the Aadhaar authentication. The authority, in such an event, would grant the GST registration within 3 days. On the flip side, in the absence of the Aadhaar Card, the authority might take up to 21 days to serve the same purpose. During the course of the registration process and validation, the authority might send an authorized person for the physical verification of business place.&nbsp;<\/li><\/ul>\n\n\n\n<p>Previous notification issued by CBIC mandated the use of Aadhaar authentication for GST registration, which was become effective from 1\/4\/2020.&nbsp;<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/documents-required-for-gst-registration-in-india\/\">GST Registration Documents: A Complete Checklist<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Viable_Benefits_of_the_said_Notification\"><\/span>Viable Benefits\nof the said Notification<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/11\/image-49.png\" alt=\"Benefits of the said Notification\" class=\"wp-image-19781\" width=\"519\" height=\"519\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/11\/image-49.png 1000w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/11\/image-49-150x150.png 150w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/11\/image-49-300x300.png 300w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/11\/image-49-768x768.png 768w\" sizes=\"(max-width: 519px) 100vw, 519px\" \/><\/figure><\/div>\n\n\n\n<p>The following section manifests the viable\nbenefit of the CBIC notification regarding GST registration:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ensure Quick and Seamless\nVerification<\/h3>\n\n\n\n<p>Aadhhar authentication is indeed a most secure\nand agile method for the issuance of GST registration. By doing so, government can\nempower tax authorities to avert various complications regarding the verification\nprocess and impart transparency at the same time.&nbsp; <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Empower Authority To Verify Application Without Aadhaar<\/h3>\n\n\n\n<p>Aadhhar authentication is not the only way for obtaining GST registration. The recent CBIC notification now allow tax authority opt for physical verification of biz place as the criteria for granting the GST registration. New businesses can now opt for a prompt validation of their credentials using <strong><em>Aadhaar<\/em><\/strong><sup><a href=\"https:\/\/en.wikipedia.org\/wiki\/Aadhaar\"><strong><em>[1]<\/em><\/strong><\/a><\/sup> and obtain GST registration. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Keep Fraudster At The Bay<\/h3>\n\n\n\n<p>With Aadhaar Authentication in place, the\nauthority can easily keep the fraudster at the bay who illegally avail the\ninput tax credit.&nbsp; <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Procedure_to_avail_GST_registration_Through_Aadhaar_Authentication\"><\/span>Procedure to avail GST registration Through Aadhaar Authentication <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><em>The given\ninstructions would help those opting for Aadhaar authentication for GST\nregistration:&nbsp;<\/em><\/strong><\/p>\n\n\n\n<ul><li>While applying for GST\nregistration, the applicant will come across the option to choose if he\/she\nwants to authenticate Aadhaar.<\/li><li>To opt for Aadhaar\nAuthentication, choose YES.&nbsp;<\/li><li>The portal will then send the\nauthentication link to the mobile number of the applicant registered with the\nGST portal.&nbsp;<\/li><li>Upon opening the said link, a\ndialog box will prompt on the screen asking the applicant to enter the Aadhaar\nnumber &amp; select \u201cValidate\u201d<\/li><li>On successful cross-referencing\nof details in the form with the UDAI, the portal will send one time password\n(OTP) on the registered phone number provided by the applicant.&nbsp;<\/li><li>Applicant is required to enter\nthe OTP in the given box to complete the validation process. The portal will\nthen send the confirmation regarding the successful e-KYC authentication to the\napplicant\u2019s phone number.&nbsp;<\/li><li>The concerned authority would\nhardly take around two to three days to deliver the GST registration to the\nconcerned applicant after the completion of the aforesaid process.&nbsp;<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Alternative Method for Obtaining GST Registration <\/h3>\n\n\n\n<p>In case if the applicant opts for an option\nother than Aadhaar authentication then the applicant would be routed to the\njurisdictional tax authority who will be accountable for verifying necessary\ndocumentations and place of business before approving the registration.&nbsp;In\ncase if the tax authority fails to physical verification of biz place within 21\ndays then the application will be considered as approved.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Procedure to Avail of the Facility<\/h4>\n\n\n\n<ul><li>Visit the GST portal and head over to the Services section.<\/li><li>Next, select Registration&gt;New Registration<\/li><li>Alternatively, the applicant can also for REGISTER NOW link&nbsp;<\/li><li>Choose Aadhaar authentication.&nbsp;<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_are_Eligible_to_avail_such_a_Facility\"><\/span>Who are Eligible\nto avail such a Facility? <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The\nfacility of prompt approval via Addhaar authentication is available to all\nIndian nationals. But, such a facility is not yet available to tax collectors, tax\ndeductors, or OIDARs and foreign taxpayers. In either case, the investigation\nofficer is required to respond within a specific timeline, i.e. three days for\nindividual selecting for Addhaar authentication and 21 days for those not\nchoosing the same.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Download_GST_Registration_Form\"><\/span>How to Download GST Registration Form? <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>Visit to&nbsp; the GST\nportal from your web browser<\/li><li>On the home page, go to the top section and then click\n\u201cServices\u201d.<\/li><li>Next, opt for \u201cUser Services\u201d &gt; \u201cView and download\nCerificate\u201d<\/li><li>A small table will appear on the screen. Go to the right\nsection of the table and click on \u201cDownload\u201d.<\/li><\/ul>\n\n\n\n<p>The\ncertificate encloses all the information of the business. On the first page,\nyou will come across basic elements like name, address, &amp; registration date\nare displayed. On the second page you will find the \u2018Annexure A\u2019 that talk\nabout the additional place of business. And in the last, on the third and the\nlast page you will find \u2018Annexure B\u2019 that holds the details regarding the\nperson-in-charge of the business.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The new guidelines issued by CBIC are\nconsidered to be a proactive step to limit the activities of tax evasion. It\nalso speeds up the registration process amidst the ongoing pandemic by\npermitting verification via Aadhaar when a physical inspection of biz place is\nnext to impossible. <\/p>\n\n\n\n<p>Moreover, linking Aadhaar, PAN, and GST, will allow the authorities to eliminate the intricacies with the verification process which in turn makes the registration process swifter and more seamless.&nbsp;Physical verification of Biz place could be smart move in case if tax authority perceived the taxpayer\u2019s credibility with suspicion. <\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/apply-for-gst-registration-certificate-online\/\">How to apply for GST registration certificate online?<\/a><\/mark><\/p>\n\n\n<a href=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/11\/notfctn-62-central-tax-english-2020.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\"  data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">notfctn-62-central-tax-english-2020<br\/><\/a>\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As per the latest notification rendered by the Central Board of Indirect Taxes and Customs (CBIC), businesses intend to register under GST can opt for Aadhaar authentication. But in case of the unavailability of Aadhaar, the registration would be granted only after Physical verification of Biz place. Key Pointers of CBIC Notification&nbsp; The CBIC has [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":19783,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[16,153],"tags":[1226],"acf":{"service_id":"334"},"authorName":"Pankaj Tyagi","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2022\/01\/MicrosoftTeams-image-42.jpg","authorDescription":"Pankaj has a diverse experience of writing research papers, blog, and articles during his college time. Earlier, he was working as a tax consultant in a financial firm, but his interest in writing drives him to pursue a career in the writing field.","postViews":4800,"readingTime":4,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/19774"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=19774"}],"version-history":[{"count":9,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/19774\/revisions"}],"predecessor-version":[{"id":19805,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/19774\/revisions\/19805"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/19783"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=19774"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=19774"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=19774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}