Aadhaar authentication is compulsory under GST w.e.f. 01.01.2022

The Central Government vide Notification No. 38/2021-CT dated 21.12.2021 has notified January 1, 2022, as the implementation date for Rule 10B of CGST Rules, 2017. 

In the said rule, it is mandatory for the registered person to undergo Aadhaar authentication for the below purposes: 

a)Filing of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23 of CGST Rules, 2017

b)Filing of refund application in FORM RFD-01 under Rule 89 of CGST Rules, 2017 (Refund for Export of Services)

c)Refund of the IGST paid on goods exported out of India under Rule 96 of CGST Rules, 2017.

The taxable person, who has not yet authenticated their Aadhaar, need to go through this authentication process before filing the above-mentioned applications. 

This would enable the GST system to validate and transmit the IGST refund data from the GST system to the ICEGATE system in case of point (c) above

If Aadhaar number has not been assigned to the concerned person for Aadhaar authentication as specified above, such person may undergo e-KYC verification by furnishing the following:

(a)She/He will feed Aadhaar Enrolment ID and upload the acknowledgment; and

(b)She/He shall also upload any one of the following documents:

(i)   Bank passbook with photograph; or

(ii)   Voter identity card issued by the Election Commission of India; or

(iii)Passport; or

(iv)Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988).

Provided further that such person shall undergo the Aadhaar authentication within a period of thirty days from allotment of the Aadhaar number.

Further, in the case of a Company, the Aadhaar authentication process should be completed for any one of the directors and authorized signatory.

The said process has been implemented and made applicable on the GST portal. 

Steps for Aadhaar Authentication for existing Taxpayers

Step 1: 

Login to the GST portal. Navigate to the “MY PROFILE” page. Go to Aadhaar Authentication Status. 

Two options appear as follows:

Step 2: Choose one of the two options 

Send Aadhaar authentication link 

or 

Upload e-KYC documents.

If the former is chosen, you would receive the links  on the email ID and mobile number of the signatory and the particular promoter or partner, complete the OTP verification.

If the latter is chosen, the documents can be approved or rejected by the tax officer. 

The taxpayer will be considered e-KYC Authenticated and not Aadhaar Authenticated.

If you are filing your GST return which includes export invoices, and if you have not completed the Aadhar Authentication process, you will receive a mail from the GSTN asking you to complete the said process at the earliest.

Note: 

Based on the practical experience, for successful Aadhar Authentication the Name of the Director and Authorised Signatory must be same in Aadhar issued by UIDAI and the Name as registered on the GST Portal. In case of any name discrepancies, it would show error as ‘Aadhar Authentication Failed’.