GSTGuide

Authentication of Aadhaar or e-KYC for existing taxpayers

The Central Board of Indirect Tax and Customs (CBIC) had issued a notification on 23rd March 2020, about Aadhaar authentication for GST registration from 1st April 2020.

The same has been amended vide notification 62/2020 dated 20th August 2020 to be made optional. The Aadhaar authentication for GST registration is not required for non-residents, persons other than citizens of India. Now, CBIC has started the e-KYC process through Aadhar or through the document upload facility.

Every registered person has started showing the popup for the Aadhar authentication or upload KYC documents of the registered person after logging into the GST portal.

In this article, we are going to tell you about the manual process and procedure for the KYC of the Directors, Proprietor, Karta, Partner, or Primary authorized signatory.

The existing taxpayer, have to follow the below-given step for Aadhaar Authentication. 🙂 

  1. Go to https://services.gst.gov.in/services/login and log in using your credentials.
  2. A pop-up message window is displayed with the question “Aadhaar Authentication facility is available. Would you like to authenticate Aadhaar of Partner/ Promoter and Primary Authorized Signatory? “.
    • Two options are displayed: YES, NAVIGATE TO MY PROFILE and REMIND ME LATER

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      • In case the taxpayer selects the option, REMIND ME LATER, the pop-up message window is closed.
      • In case the taxpayer selects the option, YES, NAVIGATE TO MY PROFILE, the My Profile page is displayed.

Also, you can go to my profile section for these options.

  1. SEND AADHAAR AUTHENTICATION LINK
  2. UPLOAD E-KYC DOCUMENTS

GST aadhar authentication

SEND AADHAAR AUTHENTICATION LINK

In case the taxpayer selects the option, SEND AADHAAR AUTHENTICATION LINK, the color of the tab changes from blue to green, and the Aadhaar Authentication Status page is displayed. The Aadhaar Authentication Status page displays the list of Promoters/ Partners and Primary Authorized Signatory.

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Select the Promoter/ Partner for Aadhaar authentication by selecting the check box in the Select for Aadhaar Authentication column.

Note:

  • Selecting the check box changes the status as Aadhaar Authentication required.
  • In case, the column of Promoter/ Partner displays more than one name, the taxpayer can select only one name out of them.
  • If the Promoter/ Partner is the same as the Primary Authorized Signatory, in that case, the check box against the name would be auto-selected and the taxpayer is required to directly click the SEND VERIFICATION LINK.

3. Click the SEND VERIFICATION LINK to send a link to the selected promoter/ partner.

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A pop-up message window is displayed stating the link has been shared on the registered Email and mobile number.

4. Click OK to close the window.

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Now The status gets changed to Pending for Aadhaar Authentication. ➡ 

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Once you have clicked on the SEND AADHAAR AUTHENTICATION LINK, an authentication link will be shared on GST registered mobile number and e-mail IDs of the Promoters/ Partners and Authorized Signatories. Aadhaar authentication link will be received on e-mail IDs of the Promoters/ Partners or Authorized Signatories as mentioned in the registration application and is valid only for 15 days.

Note: Please note you will receive common OTP on the mobile number and E-mail ID linked with your Aadhaar for its authentication.

Click the authentication link received on GST registered mobile number and e-mails IDs of the Promoters/ Partners, Authorized Signatories. Select the Consent for Authentication. Enter your VID or Aadhaar Number.

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Enter the OTP sent to the email and mobile number of the Authorized Signatory registered at the UIDAI and click the VALIDATE OTP button.

Note: You can request for Aadhaar OTP again only after 45 seconds have passed from the previous request of Aadhaar OTP.

 A success message is displayed when Aadhaar is successfully verified for e-KYC authentication. Click OK.

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  • Aadhaar authentication link will be received on e-mail IDs of the Promoters/ Partners or Authorized Signatories as mentioned in the registration application and is valid only for 15 days.
  • Please note you will receive common OTP on the mobile number and E-mail ID linked with your Aadhaar for its authentication.
  • If the Aadhaar authentication link is used once for authentication, the same authentication link cannot be accessed again.

Important points to Note:

  • The pop-up message window for pending Aadhaar authentication will not appear again when the taxpayer logs in to the GST Portal. However, until the authentication is completed, the taxpayer will receive three Email reminders for Aadhaar authentication on the 5th, 10th, and 15th day.
  • In case the link expires before Aadhaar authentication is completed, the taxpayer will again receive the pop-up message window on log in to GST Portal.
  • If both persons were required to authenticate Aadhaar and both of them have tried to authenticate Aadhaar and out of the one person authentication has passed successfully and one has failed then again pop up will be shown whenever taxpayer will log in into the GST Portal. And again taxpayers will have two options either to upload an e-KYC document or send a verification link. If the taxpayer chooses to send a verification link, then the link will be sent to one only whose authentication has failed on his/her email id and mobile number.
  • If both persons were required to authenticate Aadhaar and one of them has tried to authenticate Aadhaar and has passed and the other one didn’t try to authenticate till 15 days of the link, then again pop up will come to the taxpayer after the expiry of 15 days of the link. And again taxpayers will have two options either to upload an e-KYC document or send a verification link. If the taxpayer chooses to send a verification link, then the link will be sent to one only whose authentication has failed on his/her email id and mobile number.
  • If both of the Person tried to authenticate Aadhaar and both of them has failed or both of them has not tried till 15 days, then again pop up will come every time whenever taxpayer will log in to the GST Portal. And again taxpayers will have two options either to upload an e-KYC document or send a verification link.
  • If both of the Person tried to authenticate Aadhhar and both of them failed, then the link will start coming from the day on which both has tried once and has failed within 15 days of the link.

UPLOAD E-KYC DOCUMENTS

  1. To upload E-KYC documents, click the UPLOAD E-KYC DOCUMENTS tab.

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2. Clicking the tab, turns the color of the tab from blue to green and the details of promoter/ partner and Primary Authorized Signatory are displayed.

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3. Click the Type of E-KYC Document drop-down list to select the type of document for E-KYC. The list of type of documents that can be attached is displayed.

4. Select the document from the list that you wish to upload.

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5. Click the UPLOAD DOCUMENTS button.

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6. A confirmation message is displayed that documents have been uploaded successfully.

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Note:

  • Once a taxpayer has uploaded the documents by clicking on UPLOAD DOCUMENTS then ARN will be generated for this and it will go to the Tax Official queue and Tax Official can either approve or reject the documents.
  • If Tax Official approves the document, then the taxpayer will be considered E-KYC Authenticated and not Aadhaar Authenticated. Pop up will not come to taxpayers after this. Although if the taxpayer himself wishes to authenticate Aadhaar then the taxpayer can do by navigating to MY PROFILE > AADHAAR AUTHENTICATION STATUS > SEND AADHAAR AUTHENTICATION LINK. Taxpayers won’t be able to upload documents again if once approved by the Tax Official. However, taxpayers can view the document uploaded in the Upload E-KYC Document column.
  • Till the time the Tax Official doesn’t take any action on the ARN, the taxpayer won’t be able to upload documents again.
  • If Tax Official rejects the documents, then the taxpayer will again get the same pop-up whenever the taxpayer will log in to the GST Portal and the same procedure will follow. Taxpayers will have two options either to Authenticate Aadhaar or Upload E-KYC Documents.
  • If the taxpayer has not done the Aadhaar Authentication through the link, in that case, the taxpayer will again get the pop-up for Aadhaar authentication.

 


TaxClue Team

Taxclue is an online news portal for reporting all news, articles, judgments, Circulars, orders, and notifications relating to various corporate and tax laws in India. We use the tagline ‘Simplifying Laws’. Our mission is to Simplify the Laws and make people aware of their rights and duties in relation to tax matters in order to equip them to participate in nation-building. TaxClue is a team of young professionals. We started in December 2016 with the mission of knowledge sharing. TaxClue would like to hear your valuable suggestion. Please write to our editorial team at [email protected]

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