{"id":5637,"date":"2020-03-29T14:20:20","date_gmt":"2020-03-29T08:50:20","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=5637"},"modified":"2020-03-28T23:21:16","modified_gmt":"2020-03-28T17:51:16","slug":"aadhar-based-authentication-and-physical-verification-under-gst","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/aadhar-based-authentication-and-physical-verification-under-gst\/","title":{"rendered":"Aadhar Based Authentication And Physical Verification Under GST"},"content":{"rendered":"\n<p class=\"has-drop-cap\">In a recent notification dated 23.03.2020, the central government has notified class of persons who shall be undergoing Aadhaar based authentication for the purpose of <a href=\"https:\/\/corpbiz.io\/gst-registration\"><strong>GST Registration<\/strong><\/a>. Also, central government as amended rules relating to physical verification. These steps have been taken to prevent fraudulent persons from getting registered under GST and to curb fake invoicing and fraudulent passing of ITC by fraudulent businesses. <\/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\/aadhar-based-authentication-and-physical-verification-under-gst\/#Knowledge_Dashboard_Contains\" >Knowledge Dashboard\nContains<\/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\/aadhar-based-authentication-and-physical-verification-under-gst\/#Applicability_of_Aadhar_Based_Authentication\" >Applicability of Aadhar Based Authentication<\/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\/aadhar-based-authentication-and-physical-verification-under-gst\/#When_Does_Aadhar_Based_Authentication_Come_Into_Effect\" >When Does Aadhar Based Authentication Come Into Effect?<\/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\/aadhar-based-authentication-and-physical-verification-under-gst\/#Meaning_of_Physical_Verification\" >Meaning of Physical Verification<\/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\/aadhar-based-authentication-and-physical-verification-under-gst\/#What_if_a_person_fails_to_undergo_Aadhar_Based_Authentication\" >What if a person fails to undergo Aadhar Based Authentication?<\/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\/aadhar-based-authentication-and-physical-verification-under-gst\/#What_are_the_circumstances_under_which_physical_verification_of_the_place_of_business_to_be_done\" >What are the circumstances under which physical verification of the\nplace of business to be done?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/corpbiz.io\/learning\/aadhar-based-authentication-and-physical-verification-under-gst\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Knowledge_Dashboard_Contains\"><\/span>Knowledge Dashboard\nContains<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>Applicability of Aadhar Based Authentication<\/li><li>When does Aadhar Based Authentication Come into effect?<\/li><li>Meaning of Physical Verification under GST<\/li><li>What if a person fails to undergo Aadhar Based Authentication?<\/li><li>What are the circumstances under which Physical Verification of the place of business can be done?<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Applicability_of_Aadhar_Based_Authentication\"><\/span>Applicability of Aadhar Based Authentication <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>With effect from\n01.04.2020, Aadhar Based authentication for the purpose of GST Registration\nwill be implemented for the following categories of persons:<\/p>\n\n\n\n<ul><li>Individuals<\/li><li>Authorised\nSignatory of all types<\/li><li>Managing\nand Authorised partner and<\/li><li>Karta\nof a Hindu Undivided Family<\/li><\/ul>\n\n\n\n<div class=\"shadow1\"><strong>Note:<\/strong> It shall not apply anybody who is not a citizen of India or any class of person other than those mentioned above.<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_Does_Aadhar_Based_Authentication_Come_Into_Effect\"><\/span>When Does Aadhar Based Authentication Come Into Effect?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Aadhar Based Authentication shall come into effect from 01.04.2020. To bring this into effect, in <strong>Central Goods and Service Tax Rules, 2017<\/strong><sup><a href=\"http:\/\/gstcouncil.gov.in\/cgst-rules\"><strong>[1]<\/strong><\/a><\/sup>, the amendment has been made in Rules 8, sub-rule (4) by inserting a sub-rule (4A).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Meaning_of_Physical_Verification\"><\/span>Meaning of Physical Verification<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>It simply means\nthat proper officer has the power to visit the place of business of the\napplicant or registered person and inspect the documents, take photographs and\nprepare a verification report.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_if_a_person_fails_to_undergo_Aadhar_Based_Authentication\"><\/span>What if a person fails to undergo Aadhar Based Authentication?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>When a person\nfails to undergo Aadhar Based Authentication, registration, in that case, will\nonly be granted after physical verification is done in the presence of the\napplicant. Physical verification of place of business shall be done not later\nthan 60 days from the date of application in the same manner as provided under\nrule 25. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_circumstances_under_which_physical_verification_of_the_place_of_business_to_be_done\"><\/span>What are the circumstances under which physical verification of the\nplace of business to be done?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li><strong>Failure of Aadhar Authentication:<\/strong> <\/li><\/ul>\n\n\n\n<p>Where the proper officer is satisfied the physical verification of the place of business needs to be done due to failure of Aadhaar authentication, he shall conduct physical verification before granting of registration. <\/p>\n\n\n\n<ul><li><strong>Any other reason:<\/strong> <\/li><\/ul>\n\n\n\n<p>Even if after the grant of registration, if the officer is of the opinion that physical verification of the place of business needs to be done, he has the power to conduct this. <\/p>\n\n\n\n<p>Verification report along with the documents and photographs shall be uploaded in FORM GST REG &#8211; 30 on the common portal. This report needs to be uploaded within a period of 15 days from the date of verification.<\/p>\n\n\n\n<div class=\"shadow1\"><strong>Note:<\/strong> Earlier, the rule provided for physical verification only after the grant of registration. Now the rule is amended to provide for physical verification before granting of registration as well.<\/div>\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>To conclude, to curb the malpractices of operating fraudulent businesses and fake invoicing, the Central Government has made above changes for the better and smooth operation of the whole GST System. This step is a welcome step on behalf of the government to Curb Tax Evasion.  <\/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\/aadhaar-verification-for-gst-registration-to-be-effective-from-april-1-2020\/\">GST Registration: Aadhaar Verification To Be Effective From April 1, 2020\n<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In a recent notification dated 23.03.2020, the central government has notified class of persons who shall be undergoing Aadhaar based authentication for the purpose of GST Registration. Also, central government as amended rules relating to physical verification. These steps have been taken to prevent fraudulent persons from getting registered under GST and to curb fake [&hellip;]<\/p>\n","protected":false},"author":23,"featured_media":5628,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[16,152],"tags":[436],"acf":{"service_id":"132"},"authorName":"Siddharth Gambhir","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/03\/sid.jpg","authorDescription":"Mr. Siddharth Gambhir is a Chartered Accountant by profession and also holding post-graduate degree in Finance and Taxation. He is an Advisory consultant at Corpbiz with experience in Taxation and Auditing.Holding experience in Taxation and Auditing, he holds keen interest in writing new content by updating himself with the latest changes.","postViews":5324,"readingTime":2,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/5637"}],"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\/23"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=5637"}],"version-history":[{"count":7,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/5637\/revisions"}],"predecessor-version":[{"id":5645,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/5637\/revisions\/5645"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/5628"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=5637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=5637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=5637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}