GST

GST Registration may take 30 days in some Aadhaar authentication cases – GSTN

GST Registration may take 30 days in some Aadhaar authentication cases for detailed verification based on risk profile- GSTN Advisory

Under Rule 9 of Central Goods and Services Tax Rules, 2017, the application in Form REG-01 for registration under GST shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of seven working days from the date of submission of the application.

CBIC vide Notification No.62/2020–Central Tax dated 20.08.2020 made Aadhaar authentication of the application optional. Applicants while applying for new registration, can opt to undergo e-KYC authentication of their Aadhaar number.

Rule 4A provides that applicants who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in Form GST REG-01 at one of the Facilitation Centres notified and the application shall be deemed to be complete only after completion of the process laid down as above.

Above said Rule 9 has also been amended to carve an exception of registration within seven days for a person, who has undergone authentication of Aadhaar and is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business.

GSTN has issued an advisory in accordance with Rule 9 pertaining to the verification and approval of registration applications. 

The advisory states that where a person has undergone Aadhaar authentication but has been identified by the common portal for detailed verification based on risk profile, your application for registration would be processed within thirty days of application submission.

Necessary changes would also be made to reflect the same in the online tracking module vis-à-vis processing of registration application, says the advisory.

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