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GST registration after physical verification of biz place if Aadhaar not authenticated: CBIC

GST registration after physical verification of biz place if Aadhaar not authenticated: CBIC

Businesses registering under GST can opt for Aadhaar authentication, in absence of which registration would be granted only after physical verification of the place of business.

In a notification, the Central Board of Indirect Taxes and Customs (CBIC) said when an applicant for GST registration opts for authentication of Aadhaar number, he shall, with effect from Friday (August 21), undertake the said authentication while submitting an application.

“Where a person… fails to undergo authentication of Aadhaar number or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person,” the notification added.

PwC India Partner National Leader (Indirect Tax) Pratik Jain said a taxpayer registering under GST can opt for Aadhaar authentication, in which case registration is deemed to be granted within 3 days without physical inspection of the premises.
He added that in other cases, the time period could be up to 21 days and authorities can undertake physical verification of place of business or detailed review of documents as necessary

 

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