GST-Aadhaar Linking: Step-by-Step Guide

In the ongoing effort to streamline tax compliance and enhance transparency, the Central Board of Indirect Taxes and Customs (CBIC) has mandated the linking of GST registrations with Aadhaar through Aadhaar Authentication. This new requirement comes on the heels of the successful implementation of PAN and Aadhaar linking. As per the latest notification, both new and existing GST registrants must complete this process to avoid disruptions in their tax-related activities. This article provides a comprehensive, step-by-step guide on how to complete GST-Aadhaar linking.

Initially, the GST portal offered two options for Aadhaar Authentication: “Do it Now” and “Remind me Later”. But now the “Remind me Later” option will soon be disabled, leaving “Do it Now” as the only available option.

The Aadhaar Authentication process can be done through two ways:

A. Send Aadhaar Authentication link: If the Aadhaar is linked with mobile number to receive OTP, then click on first option i.e. “SEND AADHAAR AUTHENTICATION LINK”.

B. Upload KYC Documents: If the Taxpayer chooses not to get Aadhaar authentication done and do E-KYC instead, then the Taxpayer can select the “UPLOAD E-KYC DOCUMENTS” option and then upload the documents for Primary Authorized Signatory and selected (one) Promoter/ Partner. Once taxpayer has uploaded the documents, then an ARN will be generated by the System and the same will be shown in the Tax Official’s dashboard, who can either approve or reject the documents, after verification.

Now, let’s understand the procedure to do the Aadhaar authentication procedure step by step :

A. SEND AADHAAR AUTHENTICATION LINK:

The steps are as follows:

1. Access the GST Portal and log in with your credentials.

2. Navigate to My Profile, then choose Aadhaar Authentication Status.

3. Select the Promoter/Partner for Aadhaar verification by checking the box in the Select for Aadhaar Authentication column.

Note:

• Primary Authorized Signatory will be auto selected in the list.
• Selecting the check box changes the status as Aadhaar Authentication required.
• In case, the column of Promoter/ Partner displays more than one name, the taxpayer needs to select only one name out of them.
• If the Promoter/ Partner is same as the Primary Authorized Signatory, in that case the check box against the name would be auto selected and the taxpayer is required to directly click the SEND VERIFICATION LINK.

4. Click the SEND VERIFICATION LINK button to dispatch the authentication link to the chosen Promoter/Partner. This link will also be sent to the Primary Authorized Signatory simultaneously.

5. If you do not receive the link on your registered email ID and mobile number, click on Resend Authentication Link.

6. Check your email inbox for a message containing the Aadhaar authentication link.

7. Click the link in the email to review the details and proceed with the authentication process.

8. Enter the OTP and click on Validate.

9. A pop-up message will confirm, “Aadhaar Verified Successfully.”

10. You can verify the Aadhaar Authentication status in the My Profile section.

B. UPLOAD E-KYC DOCUMENTS:

The steps are as follows:

1. Log in to the GST Portal.
2. Navigate to My Profile and select Aadhaar Authentication Status.
3. To upload E-KYC documents, click the UPLOAD E-KYC DOCUMENTS tab.
4. When you click the tab, its color changes from blue to green, and the details of both the Promoter/Partner and Primary Authorized Signatory are displayed.
5. Open the Type of E-KYC Document drop-down list to choose the type of document for E-KYC. Select the appropriate document from the list.
6. Click the UPLOAD DOCUMENTS button.
7. A confirmation message will appear, indicating that the documents have been uploaded successfully.
8. Once you have uploaded the documents by clicking UPLOAD DOCUMENTS, an ARN will be generated. This will be sent to the Tax Official’s dashboard for approval or rejection.
9. If the Tax Official approves the document, you will be considered E-KYC Authenticated, not Aadhaar Authenticated. No pop-up notification will appear after this. If you later wish to authenticate Aadhaar, navigate to My Profile > Aadhaar Authentication Status > Send Aadhaar Authentication Link. You won’t be able to upload documents again once they have been approved by the Tax Official, but you can view the uploaded document in the Upload E-KYC Document column.
10. If the Tax Official rejects the documents, you will see the same pop-up whenever you log in to the GST Portal. You will need to follow the same procedure again, with two options: Authenticate Aadhaar or Upload E-KYC Documents.

The mandatory linking of GST with Aadhaar via Aadhaar Authentication is a significant step towards enhancing the efficiency and transparency of the tax system. It ensures that the identity of GST registrants is verified, reducing the scope for fraudulent activities. By following the detailed steps outlined above, taxpayers can easily comply with this requirement and avoid any potential issues with their GST registration. Prompt action is advisable to ensure smooth and uninterrupted business operations.