Aadhar Authentication mandatory for GST registration

The Central Board of Indirect Taxes and Customs vide its notification dated 23rd March 2020 has published the Central Goods and Service Tax (CGST Third Amendment) Rules, 2020.

Key Highlights from the Amendment:

  1. The Applicant shall while submitting the application for registration after 1st April 2020 under Rule 8 shall undergo authentication of Aadhaar number for grant of registration.
  2. In case if the person fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, then the registration shall be granted only after physical verification of the principle place of business in the presence of the said person, not later than sixty days from the date of application.
  3. Rule 25 which deals with Physical verification of business premises in certain cases has been substituted as follows:
  4. Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication before the grant of registration, or due to any other reason after the grant of registration, he may get such verification of the place of business, in the presence of the said person, done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.
  5. Every registered person whose aggregate turnover during the financial year 2018-2019 exceeds five crore rupees shall get his accounts audited and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the financial year 2018- 2019, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

Click here to read the Notification.


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