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Aadhaar Verification Or Physical Verification Of Premises Mandatory For GST Registration From 21.08.2020

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The Central Board of Indirect Taxes and Customs (CBIC) on Thursday has issued Notification No 62/2020 dated 21st August 2020 which seeks to make Tenth amendment to the CGST rules. These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2020.

The Board has inserted provisions for physical verification of the business premises on non-authentication of Aadhaar.

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

“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.

The date of submission of the application in such cases shall be the date of authentication of the Aadhaar number or 15 days from the submission of the application in Part B of FORM GST REG-01 under sub rule (4), whichever is earlier.

Read Notification:

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