CA Viral K. Chheda
Notification 62/2020-Central Tax dated 20/08/2020 being issued to bring in change in GST Registration Procedure.
According to the said notification, a person opting to get registered under GST has to opt for Aadhar Authentication and date of submission of application will be date of such authentication and officer has to act upon the application within 3 working days.
If person doesn’t opts for Aadhar Authentication than physical verification of his place of business will be done & only after that registration number will be issued.
Notice in Form GST REG-03 will be issued within 21 days from submission of application made without opting for Aadhar Authentication.
Officer has to act upon the application within 21 working days from date of submission of application in cases where Aadhar Authentication is not opted for.
The above changes will be effective for all applications made WEF 21/08/2020.
GSTN ADVISORY DATED 21/08/2020 IS AS FOLLOWS:-
1. Aadhaar Authenticatiobn process has been introduced, for the persons applying for GST registration as Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit etc, in Form GST REG 01 (refer Notification No 62/2020-CT dt 20.08.2020 ).
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:
5. Important points while opting for Adhaar authentication is as follows: