Page 62 - GSTL_3rd September 2020_Vol 40_Part 1

C12 GST LAW TIMES [ Vol. 40
2. Under this, Individuals, Authorised signatory of all types of
businesses, Managing and Authorised partners of a partnership firm and Karta
of an Hindu undivided family, applying for new registration, can opt to undergo
e-KYC authentication of their Aadhaar number.
3. Applicants, who, either do not provide Aadhaar, while applying for
new registration or whose Aadhar authentication fails in validation, would be
subjected to site verification by the tax department. However, Tax authority
based on the documents produced can grant registration.
4. Timelines for grant of registration are :
• In case of successful authentication of Aadhaar, registration will be
deemed approved within 3 working days.
• If Aadhar authentication is not opted for or if authentication fails in
validation and no SCN is issued within 21 days by tax official,
registration will be deemed approved.
• Tax Officer can issue SCN within the period specified for grant of
registration, like in cases of successful Aadhar authentication i.e. 3
working days, or in cases when taxpayer do not opt to provide
Aadhaar or when Aadhar authentication fails i.e. 21 days. Applicants
can submit their reply within 7 working days from issue of SCN.
5. Important points while opting for Adhaar authentication is as
follows :
• Once registration application is submitted, an authentication link will
be shared on GST registered mobile numbers and email ids
mentioned in the GST application.
• On clicking the verification link, a window for Aadhaar
Authentication will open where they have enter Aadhaar Number
and the OTP received by them on the mobile number linked with
Aadhaar.
• Taxpayer need to complete Aadhaar authentication of all
Promoters/Partners/Authorized Signatories/Karta etc. as mentioned
in the application to avail this option.
• Applicant can access the link again for authentication by navigating
to My Saved Applications > Aadhaar Authentication Status >
RESEND VERIFICATION LINK.
• Persons already registered on GST portal are not required to undergo
Aadhar authentication at this stage.
• Persons who are not resident/citizen of India are exempted from the
Aadhaar authentication process.
[http://www.gst.gov.in, dated 21-8-2020]

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GST LAW TIMES  3rd September 2020  78