If Aadhar not authenticated , GST registration only after physical verification of POB

If Aadhar not authenticated , GST registration only after physical verification of POB

Businesses registering under GST can opt for Aadhaar authentication, in the absence of which registration would be granted only after physical verification of the place of business. Central Board of Indirect Taxes and Customs (CBIC) says that when an applicant for GST registration opts for authentication of Aadhaar number, he shall , with effect from 21st aug,2020 , undertake the said authentication while submitting an application.

Where a person fails to undergo authentication of Aadhaar number or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person. 

Taxpayer registering under GST can opt for Aadhaar authentication, in which case registration is deemed to be granted within 3 days without physical inspection of the premises. In other cases, the time period could be up to 21 days and authorities can undertake physical verification of place of business or detailed review of documents as necessary.

With linkage of Aadhaar with GST and PAN (permanent account number), there would be a centralised data base available with the government which will facilitate data analytics and help in checking tax evasion. 

This would provide alternate options for revenue authorities to verify GST registration applications during the pandemic, specifically for scenarios where a mandatory physical verification of the premises was difficult in the current times.

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