Provision for Aadhaar Authentication in GST Registration (Happy gst series-21) by CA Rajender Arora
Section 25 read with Rule 8, Rule 9 and Rule 25 of the CGST Rules, 2017 amended via various
notifications governs the provisions for authentication of Aadhaar number for grant of
registration
1. Who all are required to do the authentication of the Aadhaar number?
2. Who all are NOT required or are exempted to do the authentication of the Aadhaar number?
3. What is the process for authentication of Aadhaar number for grant of registration?
4. What shall be the date of submission of registration application?
As per Sub Rule 4A of Rule 8 of CGST Rules, 2017, the date of submission of the application
shall be the date of authentication of the Aadhaar number, or fifteen days from the submission
of the application in Part B of FORM GST REG-01 under sub rule (4), whichever is earlier.
5. From which date, Amendment is applicable?
The Amendments made via Notification No. 62/2020-Central Tax dated 20.08.2020 that Seeks
to make Tenth amendment (2020) to CGST Rules is applicable from 21 st August 2020.
6. When the application for grant of registration shall be deemed to have been approved?
As per Sub Rule 5 of Rule 9 of the CGST Rules, 2017
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