Amendment To Gst Registration Process

Recently, the CBIC, i.e. Central Board of Indirect Taxes and Customs came up with notification no. 62/2020- Central Tax dated 20

th August 2020. The notification introduced the Central Goods and Services Tax (Tenth Amendment) Rules, 2020. Vide the said notification, the Goods and Services Tax (GST) registration procedure is amended. The effect of the notification vis-à-vis amendment in GST registration process is taken up and explained in the present article.

Briefing of amendments in GST registration rules

The notification has amended rules as listed hereunder -

Rule

Relevant amendment

Rule 8(4A) substituted

· The date of submission of GST registration application, in case the applicant opts for Aadhaar authentication, will be earlier of the following- 1. Date of authentication of the Aadhaar number; or 2. Fifteen days starting from the date of the filing of an application in Part B of Form GST REG-01.

The proviso to rule 9(1) substituted

The GST registration shall be granted to the applicant only after physical verification of the place of business if any of the below condition is satisfied- 1. The applicant fails to undergo the authentication of the Aadhaar number; or 2. The applicant doesn’t opt for authentication of the Aadhaar number.

New proviso inserted to rule 9(2)

The proper officer might issue a notice in Form GST REG-03 within a period of 21 days beginning from the date of the filing of an application if any of the below condition is satisfied- 1. The applicant fails to undergo the authentication of the Aadhaar number; or 2. The applicant doesn’t opt for authentication of the Aadhaar number.

Rule 9(5) substituted

The GST registration application shall be deemed to have been approved under the following circumstances-

Cases	The time limit within the GST registration shall be deemed to be approved
The applicant has successfully undergone the authentication of the Aadhaar number.	Three working days (starting from the date of filing of an application).
The applicant fails to undergo the authentication of the Aadhaar number.	Twenty-one days (starting from the date of filing of an application).
The applicant does not opt for the authentication of the Aadhaar number	Twenty-one days (starting from the date of filing of an application).

It is important to note that all the above amendments are effective from 21

st August 2020.

Corresponding amendment in GST registration process

With effect from 21

st August 2020, the applicant willing to obtain GST registration is required to opt for authentication of the Aadhaar number. Notably, the requirement of Aadhaar authentication is optional. However, in case the applicant either does not opt for authentication of Aadhaar number or fails to undergo the Aadhaar authentication, the physical verification of the place of the business of the applicant will be mandatory. Based on the application, if required, the proper officer may issue a notice. But, such notice has to be issued within the following period -

Particulars	Period within which notice is to be issued
The applicant has successfully undergone the Aadhaar authentication	Three working days from the date of the submission of the application.
Any other case	Twenty-one working days from the date of the submission of the application.

On receiving the notice, the applicant is required to reply the same within a period of 7 days from the date of receipt of the notice.

Steps for undertaking the authentication of the Aadhaar number

The authentication of the Aadhaar number can easily be made by following the below steps -

On submission of the GST registration application, a verification link will be received on the registered mobile number and e-mail id.
Link the verification link.
Enter the Aadhaar number.
An OTP will be received on the mobile number linked with the Aadhaar.
Enter the OTP.

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Frequently Asked Questions

Common questions about GST Registration Amendments 2020: Key Changes Explained.

The recent amendment aims to simplify the GST registration process by introducing Aadhaar authentication as an optional step. This amendment allows for faster approval of GST registration applications if the applicant opts for Aadhaar authentication.

No, Aadhaar authentication is not mandatory for GST registration. It is an optional step introduced by the recent amendment. However, if the applicant does not opt for or fails to undergo Aadhaar authentication, physical verification of the place of business will be required.

By opting for Aadhaar authentication, the GST registration application can be approved within three working days from the date of filing, provided the authentication is successful. This can significantly speed up the registration process.

If the applicant does not opt for Aadhaar authentication, the GST registration application will be deemed approved within 21 days from the date of filing. However, the proper officer may issue a notice within this period, requiring physical verification of the place of business.

The proper officer has 21 days from the date of filing the GST registration application to issue a notice for physical verification if the applicant does not opt for or fails Aadhaar authentication.

If the applicant receives a notice from the proper officer, they are required to reply to the notice within 7 days from the date of receipt.

After submitting the GST registration application, the applicant will receive a verification link on their registered mobile number and email ID. They can click the link, enter their Aadhaar number, and authenticate using an OTP received on the mobile number linked to their Aadhaar.

The amendments introduced by the Central Goods and Services Tax (Tenth Amendment) Rules, 2020, came into effect on August 21, 2020.

The proviso to Rule 9(1) states that GST registration will be granted to the applicant only after physical verification of the place of business if the applicant fails to undergo Aadhaar authentication or does not opt for it.

The amendment to Rule 9(5) specifies the time limits within which a GST registration application will be deemed approved based on whether the applicant has opted for and successfully undergone Aadhaar authentication or not.