Process of Aadhaar Authentication while applying for New Registration on GST Common Portal

In this article we will discuss about Aadhaar Authentication Procedure while applying for New Registration on GST Common Portal. Aadhaar authentication has been mandated w.e.f 21/08/2020, at the time of taking new registration on the common portal. N/N 62/2020-CT brings an amendment to CGST Rules, 2017 with respect to aadhaar authentication. Following are steps required to be followed:

We know that registration is done in two parts, 

Part A: Generation of TRN (Temporary Reference Number)

1. Person seeking registration is required to visit common portal and provide PAN, email ID, mobile number for verification. On submission, the portal will show an alert if he has any other registration pending, approved or cancelled.
2. After successful verification, applicant will receive a TRN.

PART B: Registration application

1. The TRN generated above will be used to login and complete details required in part B. 
2. After login and proceeding to the main application form, the applicant is required to fill up Aadhaar number details which is required under the personal details page. But applicant will not be allowed to fill the number because there is a separate procedure to be followed in order to activate the tab. 
3. The aadhaar number of proprietor, partners, directors, authorised signatories etc. have to be provided in a separate process(*). Once the applicant saves and submits the application, emails/SMSs will be sent to all such persons and they will have to provide aadhaar themselves. Once aadhaars have been provided and verified, ARN will be generated for successful submission of aadhaar by all such persons related to the applicant. 
4. A separate tab has been provided for the aadhaar authentication process and the applicant has to select “yes’’ on the top and click on the “SAVE & CONTINUE’’ button. 
5. After clicking on the “SAVE & CONTINUE’’ button , a pop up will appear, click on “OK” button and proceed to save and submit after completing “VERIFICATION’’ tab of the application form. 
6. After successful submission of application, email/sms will be sent for aadhaar authentication. 
7. It is important to note that only after successful aadhaar authentication by all the persons for one application, this process of application for new registration will be completed.    

(*) Aadhaar authentication by Applicant

Once the applicant opted for “Yes” for aadhaar authentication and application is submitted, a link will be shared on registered mobile number and Email ID’s of proprietor/partners/directors etc. 

They are required to follow the following steps:

1. Click on the link received and select “consent for authentication’’. Enter the VID or Aadhaar number
2. Enter OTP received on registered mobile number and email ID registered with aadhaar and validate the OTP. 
3. A success message will display after successful verification. 

Note:

• Aadhaar authentication link received on e-mail IDs of the Promoters/ Partners or Authorized Signatories mentioned in the application is valid only for 15 days . 
• Link once used for authentication, the same link cannot be accessed again.