Aadhaar verification or Physical verification of premises mandatory for GST registration from 21.08.2020

CBIC has given Notification No 62/2020 dated 21st August 2020 which seeks to make 10th amendment to the CGST rules. These guidelines might be known as the Central Goods and Services Tax (Tenth Amendment) Rules, 2020.

These will be viable from 21st August 2020 i.e date of their publication in the Official Gazette.

According to the amendment the Businesses enlisted under GST can choose Aadhaar validation, without which enrollment would be conceded simply after physical verification of the place of business.

Where an individual fails to undergo Aadhaar number authentication, the enrollment will be allowed simply after physical check of the place of business within the sight of the said individual

A taxpayer enlisting under GST can settle on Aadhaar validation, in which case registered is deemed to be allowed inside 3 days without a physical inspection of the premises.

Notice in Form GST REG-03 will be issued within 21 days from the date of submission of the application made without opting for Aadhaar Authentication

Officers needs to follow up on the application within 21 working days from the date of submission of the application in situations where Aadhaar Authentication isn't selected.

With the linkage of Aadhaar with GST and PAN (permanent account number), there would be a unified database accessible with the government which will facilitate data analytics and help in checking tax evasion.

More or less validation of Aadhaar number would be a norm for GST registration without which registration would be conceded simply after physical verification of the place of business.

The above changes will be applicable for all applications of registration wef 21.08.2020