• Admin
  • Aug 22,2020
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As per the recent notification of CBIC dated 20/08/2020, there are some changes in the GST registration procedure w.e.f. 21/08/2020. Main points are summarised as below:

  • Aadhaar Authentication of relevant signatory has been enabled on GST portal, for the persons applying for GST registration as Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit, etc, in registration Form GST REG 01.
  • Authorized signatory of all types of businesses applying for new registration, can opt to undergo e-KYC authentication of their Aadhaar number at GST portal. The date of submission of registration application will be the date of such Aadhar authentication and the proper officer has to act upon the application within 3 working days.
  • It means GST registration will be deemed to be approved if the proper office has not acted upon within 3 days for an application submitted through Aadhar authentication.
  • Aadhar authentication is necessary for all the persons and has to be done using OTP received on the mobile number registered with Aadhar of a particular person.
  • Applicants, who, either do not provide Aadhaar, while applying for new registration or whose Aadhar authentication fails validation, would be subjected to verification at the registered address by the GST department. However, this is only up to Tax authority, based on the documents produced that can grant registration.
  • In the above case, If Aadhar authentication is not opted for or if authentication fails in validation and no notice is issued within 21 days by GST official, registration will be deemed approved.
  • Persons who are not resident /citizen of India are exempted from the Aadhaar authentication process

In short, We can see GST registration approval time as below:

S. No. Registration with Time of Approval If Notice issued
1 Aadhar Authentication 3 Days Have to reply to the SCN first then registration will get approved or rejected.
2 Without Aadhar Authentication 21 Days Have to reply to the SCN first then registration will get approved or rejected.

 

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