Why Aadhaar mandatory for GST Registration?
Government has noticed
in past two years that large number of fly-by-night operators are
registering themselves as GST dealers. They make fake invoices also. So,
to combat them, CBDT through notification No 17,18 and 19/2020 dated 23-03-2020
brought an amendment to CGST rules where Aadhaar Authentication has been made mandatory
for GST Registration w.e.f 1st April 2020. Implementation was planned since 1st
January 2020 but Software development by Infosys was in progress. Impact of this
amendment in GST Registration:
1.
Any person seeking GST
registration must get Aadhaar Card as a pre-requisite before starting business.
2.
If person doesn’t have Aadhaar
Card, then physical verification of principal place of business shall be
mandatory which may take up to 60 days from date of application. So if you do
not have Aadhaar Card, then you have to wait for proper officer to come for
physical verification and upload relevant photos and documents within 15 days
from such visit.
3.
This being first phase
introduced for new dealers, in next phase government shall make authentication
mandatory for existing dealers. So to ensure your uninterrupted use of GST No, one
should obtain Aadhaar as soon as possible.
4.
Applicable to:
(a) authorised signatory of all types;
(b) Managing and Authorised partners of a partnership firm;
(c) Karta of an Hindu undivided family, and
(d) Individual
If Aadhaar not allotted to above person, then alternate viable means
shall be provided to the applicant.
5.
This rule not applicable to person
who is not citizen of India or person other than covered above.
6.
Once officer has done physical
verification, within 15 days he shall upload photos and documents with his
report, till then applicant has to wait for GST No.
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