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Amendment to GST registration process

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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 20th 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 21st August 2020.

Corresponding amendment in GST registration process

With effect from 21st 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.

Post by poonamgandhi

CA Poonam Gandhi is a Chartered Accountant and a Lawyer. With a wide practice experience and deep understanding of different laws and taxes, she has been an independent professional writer in the field of taxation, finance and laws.