GST Registration Process: Amendment in CGST Rules

CBIC has issued Notification No 62/2020 - Central Tax dated 20th August, 2020 modifying the process for grant of GST Registration.

While making a GST application, an applicant may now get the same authenticated with his Aadhaar Number. If the registration authority does not take any action (does not issue any SCN) within 3 days of successful AadhAar Authentication, then the GST registration is deemed to be granted.

This amendment in the GST registration process came into effect from 21st August, 2020.

We bring to you a small note on changed conditions for Grant of Registration -

A. New Procedure of Registration

1. For below category of persons Aadhaar authentication process has been introduced for application of GST Registration in Form GST REG - 01 -

1. Normal Taxpayer
2. Composition Dealer
3. Casual Taxable Person
4. Input Service Distributor (ISD)
5. SEZ Developer/ SEZ Unit

2. In the process, Authorised signatory (all businesses), Managing and Authorised partners of a partnership firm and Karta of an Hindu undivided family, applying for new registration, can opt for e-KYC authentication of their Aadhaar number. The authentication process is optional and not mandatory.

3. For cases who do not provide their Aadhaar or cases where Aadhaar authentication fails, are subjected to site verification by the tax department. Registration Authority may proceed to grant registration, on the basis of documents submitted while obtaining registration.

B. Time limit for Grant of Deemed Registration (Automatic Registration) -

C. Other important aspects of Amendment in GST Registration -

a. Tax Officer can issue SCN within the period specified for grant of registration

1. In case of successful Aadhaar authentication - 03 working days
2. In cases when taxpayer do not opt or Aadhaar authentication fails - 21 working days

b. Applicants are allowed a time of 7 days to submit their reply after issuance of SCN.

c. On submission of application, an authentication link is shared on GST registered mobile numbers and email ids provided in the GST application

d. Once you click on the verification link, Aadhaar Authentication will open which shall ask for Aadhaar Number and the OTP received on the mobile number linked with Aadhaar

e. Aadhaar authentication is to be done for all Promoters/ Partners/ Authorized Signatories/ Karta etc. as mentioned in the application

f. Same may also be accessed through following path - visit GSTN Portal ( www.gst.gov.in) à Services à Registration à New Registration à Provide TRN and OTP à My Saved Applications à Aadhaar Authentication Status à RESEND VERIFICATION LINK

g. Existing Taxpayers (registered on GST portal) are not required to undergo Aadhaar authentication

h. Exemption from Aadhaar Authentication has been granted to Non-resident /not citizen of India

You may download the copy of the notification at - 62/2020 Central Tax