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:

1. Authorized signatory of all types of taxpayers
2. Partners of a partnership firm
3. HUF (Hindu Undivided Family) Karta

AADHAAR Authentication Exceptions

Here are the people who are exempted from the AADHAAR authentication process:

1. An individual who is not a citizen of India or
2. 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.