CBIC Notifies Requirement for Photograph and Document Verification for Non-Aadhaar Authentication GST Registration
By: Admin July 11, 2024 Categories: 53rd GST Council Meet | Notification & Circular
Background
Previously, the CBIC, through Notification No. 04/2023–Central Tax dated March 31, 2023, effective from December 26, 2022, mandated that applicants for GST registration undergo Aadhaar authentication for the grant of registration.
New Notification
In a recent development, the CBIC has issued Notification No. 12/2024 – Central Tax dated July 10, 2024, under Section 164 of the CGST Act. This notification further amends Rule 8 of the CGST Rules, effective from a date to be notified.
The amendment introduces a second proviso to sub-rule (4A) of Rule 8, stating:
“Provided further that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall be followed by taking a photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.”
Effect of the Notification
The amendment requires that applicants who do not opt for Aadhaar authentication must submit a photograph and verify the original copies of the documents uploaded with their GST registration application (FORM GST REG-01) at a Facilitation Center. The application will only be deemed complete after this verification process is successfully carried out.
This measure aims to ensure stricter verification processes for GST registration to curb fraudulent activities and streamline the registration process.
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