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Frequently Asked Questions related to Aadhar Authentication of Applicant for GST Registration as notified by Central Board of Indirect Taxes and Customs vide Notification No 62/2020 – Central Tax dated 20th August, 2020 

Question 1:- Whether Rule 8(4A) of CGST Rules, 2017 applies on Persons referred u/s 25(6d) of CGST Act, 2017?

Answer 1:- No, This rule does applies on applicants other than a person notified u/s 25(6d) of CGST Act, 2017. Section 25(6d) of CGST Act, 2017, The provisions of sub-section (6A) or sub-section (6B) or sub-section (6C) shall not apply to such person or class of persons or any State or Union territory or part thereof, as the Government may, on the recommendations of the Council, specify by notification.

Question 2:- What is the effective date of Aadhar authentication?

Answer 2:- This Rule will be effective from 21′ August, 2020.

Question 3:- What is the object of this rule?

Answer 3:- Every applicant other than notified u/s 25(6d) of CGST Act, 2017, opts for authentication of Aadhar number, while submitting the application for registration under Rule 4 of CGST Rules 2017.

Question 4:- What is the Date of submission of application for registration?

Answer 4:- Date of Authentication of Aadhar Number or 15 days from the submission of the application in Part B of Form GST Reg 01:- Whichever is earlier.

Question 5:- What will happen if applicant fails to undergo Aadhar Authentication or does not opt for Aadhar authentication as specified in Rule8 (4A) of CGST Rules 2017?

Answer 5:- The registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25. The notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application.

Question 6:- What will be the results, in case proper officer fails to take any action?

Answer 6:- If applicant successfully undergoes aadhar authentication, Registration will be granted within 3 working days from the date of submission of application.

If applicant does not opt for aadhar authentication or fails to authenticate aadhar number, Registration will be granted within 21 working days from the date of submission of application.

If applicant gets any clarifications on registration application, within a period of 7 working days from the date of the receipt of the clarification, information or documents furnished by the applicant.

If PO fails to take any action, the application for grant of registration shall be deemed to have been approved.

Notes: – Every applicant who wants to opt for aadhar authentication is required to get their mobile number and email id linked with Aadhar Number.


S Rahul & Associates | Chartered Accountants | Rahul Sharma |

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May 2024