AADHAAR Authentication under GST
AADHAAR authentication will help obtain registration under GST and improve the ease of doing business index. Although AADHAAR authentication is not compulsory, it is advisable to do so. So, in this blog, we will cover all the aspects related to AADHAAR authentication under GST.
What is AADHAAR Authentication Process under GST?
In the AADHAAR authentication process, a taxpayer submits the AADHAAR card details to CIDR (Central Identities Data Repository). Then the details submitted by such taxpayer are authenticated by the CIDR. The government introduced AADHAAR authentication under GST. The main idea behind the introduction of AADHAAR authentication is to verify the AADHAAR holder data. This will also help in keeping a tab on the GST malpractices such as fake GSTIN.
AADHAAR Authentication Mandatory Cases
As per Rule 8 of the GST Act, the following individuals needs to mandatorily authenticate their AADHAAR to become eligible for GST registration:
- Authorized signatory of all types of taxpayers
- Partners of a partnership firm
- HUF (Hindu Undivided Family) Karta
AADHAAR Authentication Exceptions
Here are the people who are exempted from the AADHAAR authentication process:
- An individual who is not a citizen of India or
- Any other person mentioned below:
- Individuals
- Authorized signatories
- Partners of a partnership firm
- HUF (Hindu Undivided Family) Karta
AADHAAR Authentication of Existing Taxpayers
Understand the AADHAAR authentication requirement of existing taxpayers using the below table:
S.No. | Type of Business | Type of Person | AADHAAR Authentication Requirement |
1 | Proprietorship | Proprietor | Yes |
Authorized Signatory | Yes | ||
2 | Partnership Firm | Partners | Yes |
Authorized Signatory | Yes | ||
3 | Hindu Undivided Family | Karta | Yes |
Authorized Signatory | Yes | ||
4 | Company (Public, Private, Unlimited) | Directors | Yes (1 Director) |
Authorized Signatory | Yes | ||
5 | Foreign Company | Authorized Person in charge in India | Yes |
6 | LLP | Designated Partners | Yes (1 partner) |
Authorized Signatory | Yes | ||
7 | Society/AOP/BOI/TRUST | Members of Managing Committee | Yes (1 member) |
Authorized Signatory | Yes |
AADHAAR Authentication Process
Here is the list of steps that you need to follow to authenticate the AADHAAR number for GST registration:
Step 1: Once you furnish your GST registration application form, the AADHAAR authentication link is sent to the mentioned e-mail ID and phone number.
Step 2: You will be redirected to a new page once you click on the shared link wherein you need to enter the AADHAAR number and the One Time Password received on e-mail and phone number.
Step 3: In case if the AADHAAR authentication process is successful a confirmation message will be displayed on your screen.