Changes in GST Registration Procedure pursuant to 48th GST Council Meeting

Last updated: 31 December 2022

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The 48th GST Council Meeting, held on 17th December 2022, introduced significant changes to the GST registration process. These updates aim to prevent misuse of PANs and the creation of fake entities. Key changes include a revised procedure for initial registration using PAN and OTP verification linked to income tax data, and new requirements for Aadhaar-verified applicants to present original documents at facilitation centres, initially piloted in Gujarat. Physical verification of premises may still be required even after Aadhaar authentication based on risk parameters.

The 48th GST Council meeting was held on 17th Dec 2022 via virtual modes, in which some changes were made in GST registration. Accordingly, Government has issued Notification No 26/2022 CT 26th Dec 2022 and 27/2022 CT dated 26th Dec 2022 to give the effect of changes recommended by GST Council. In this article, we will understand changes effected by the above-mentioned Notification in GST Registration Procedure.

GST Registration Changes: 48th Council Meeting Updates

CHANGES IN GST REGISTRATION PROCEDURE, IN ORDER TO AVOID MISUSE 91 PAN AND CURTAIL THE PRACTICE OF CREATING FAKE ENTITIES WITH PAN OF OTHERS (RULE 8, RULE 8(4A), RULE 9 (1)(AA), NOTIFICATION NO 27/2022 CT DATED 26TH DEC 2022)

CHANGES IN INITIAL GST REGISTRATION PROCEDURE [RULE 8]

Earlier at the time of obtaining GST registration, First PAN, Email, Mobile was required to be provided. On such mobile and Email OTP was sent.
Now only PAN is to be provided, OTP will be sent to Mobile and Email linked to such PAN as per data with the income tax department/NSDL.

VERIFICATION OF ORIGINAL COPY OF DOCUMENT UPLOADED WHILE APPLYING FOR GST REGISTRATION [RULE 8 (4A)]

A person who whiling applying for GST Registration, who has opted for Aadhaar verification, is now also required to - 'produce the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner and the application shall be deemed to be complete only after completion of the process'.
However, such case will be selected based on data analysis and risk parameters and may not be applied straightway to all. Let's see, how the department/GSTN Implements this procedure.
This will be implemented on pilot basis initially only In "Gujarat" State. It means, this is applicable only in state of Gujarat. Not applicable on other parts of country as of now. [ Notification No 27/2022 CT dated 26' Dec 2022]

PHYSICAL VERIFICATION OF PREMISES STILL BE WARRANTED EVEN AFTER ADHAR AUTHENTICATION IN SOME CASES [RULE 9 (1)(AA)]

Physical verification of premises will still be warranted in case of person, even after undergoing Aadhar authentication in case, if he is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business.

Disclaimer: Views are strictly Personal. This document is for general guidance only.