GST: Aadhaar Authentication for already registered persons in specified cases
In continuation to decisions taken by the GST Council in its 45th meeting, the Government on September 24, 2021 has notified Central Goods and Services Tax (Eighth Amendment) Rules 2021
Amendments relating to Aadhaar Authentication for already registered persons in specified cases is as below:
Effective Date: to be notified)
When will Aadhaar Authentication would be mandatory?
The existing registered persons in the following cases are required to do Aadhaar Authentication of their registration:
(a) Revocation of cancellation of registration;
(b) IGST refund on export of goods under Rule 96 of CGST Rules; or
(c) Refund under rule 89 of CGST Rules
Whose Aadhaar would be required to be authenticated?
Following persons are notified whose Aadhaar would be required to be
authenticated:
(a) Authorized Signatory of the registered person; and
(b) A specified individual as below:
1 In case of Proprietorship firm – the Proprietor
2 In case of Partnership firm – Any partner
3 In case of HUF – the Karta
4 In case of a Company – the Managing Director or any whole time
Director
5 In case of AOP/BOI /Society – Any of the Members of the Managing
Committee
6 In case of Trust – the Trustee
What if Aadhaar is not available?
Where Aadhaar number has not been assigned to an individual, e-KYC would be required to done
Following documents are required to be submitted for e-KYC:
(a) Aadhaar Enrolment ID slip, and
(b) Any document such as:
(i) Bank passbook with photograph; or
(ii) Voter identity card issued by the Election Commission of India; or
(iii) Passport; or
(iv) Driving license issued by the Licensing Authority under the Motor
Vehicles Act, 1988
Further, Aadhaar authentication would be required to be done within 30 days from the date of allotment of Aadhaar number
