GST portal has enabled the Aadhaar authentication facility which is available to all registered taxpayers (i.e. Regular taxpayers including Casual dealers, SEZ units, ISD, and composite dealers) in order to authenticate their Aadhaar of Partner(s), Promoter, and Primary Authorized signatory.
The Aadhar Authentication process is constitution based i.e. it is based on the business constitution, and the following table explains and lists the Aadhaar authentication as per the business constitution:
|Proprietorship||Proprietor/ Authorized Signatory||One Proprietor plus Primary Authorized Signatory|
|Partnership Firm||Partners/ Authorized Signatory||One Partner plus Primary Authorized Signatory|
|HUF||Karta/ Authorized Signatory||One Karta plus Primary Authorized Signatory|
|Indian Company||Authorized Signatory/ Directors||One Director and Primary Authorized Signatory|
|Foreign Company||Authorized Signatory/ Authorized Person in charge in India||Authorized Person in charge in India plus Primary Authorized Signatory|
|LLP||Designated Partners/ Authorized Signatory||One Partner plus Authorized Signatory|
|Trust/Club/AOP/Society||Authorized Signatory/ Members of Managing committee||One member of Managing committee plus Primary Authorized Signatory|
|Others||Person in charge/ Authorized Signatory||Person in charge plus Primary Authorized Signatory|
Are there any Exceptions to Aadhar Authentication?
Yes, a few of the business constitution was kept exempted from the authentication process, they are:
|Government Department||Public Sector Undertaking|
|Local Authority||Statutory Body|
Upon login, the below message will pop up for Aadhaar authentication, registered taxpayers can opt for Remind Me later in case they wish to authenticate later on, in that case, the taxpayer has to follow the below steps in order to authenticate the Aadhaar.
|Step 1||Visit GST Common Portal Dashboard|
|Step 2||My Profile|
|Step 3||Aadhaar Authentication Status|
In case you opt for Yes, Navigate to my profile, GST system will redirect you to either authenticate Aadhaar or to upload the E-KYC documents of Partner(s), Promoter and Primary Authorized signatory.
Send Aadhaar Authentication Link
When you select the “Send Aadhaar Authentication Link”, the GST system will show you the Aadhaar available for authentication (Eg. In case of Partners – More than one Aadhaar will be displayed)
You will have to select the respective Aadhaar that you want to authenticate and Select “Send Verification link”.
Authentication Link will be sent to the selected applicant for Aadhar Authentication where the status for the remaining available Aadhar will be shown as Not Applicable (NA) always in the Aadhar Authentication Tab.
Link to verify your Aadhaar for e-KYC will be shared on the registered Email and Mobile number of the applicant i.e. the selected Promoter or Partner or Primary Authorized Signatory.
Hyperlink for verification of Aadhaar of the applicant will be received by the applicant in order to proceed further, the applicant has to click on the hyperlink provided in the email.
The said link is valid for 15 days from the receipt of the email and it should not be forwarded to another email in order to authenticate the Aadhaar. Once you complete your process, this link will become inactive.
If for any reason, the applicant is not able to authenticate before the link expires, in that case, the applicant has to request again to send the link for Aadhar Authentication.
The link will redirect you to do your E-KYC, where GSTIN, Legal Name, Name of the Primary Authorized Signatory and Name as given in the Registration Application will get auto-populated.
Applicant has to agree to consent for authentication and select Aadhaar Number to proceed further and enter your Aadhaar number and select “Validate Aadhaar Number”
Enter the OTP received on your registered mobile number.
In case the taxpayer faces the issue regarding the OTP validity i.e. Aadhar OTP has expired, the applicant can apply to resend the OTP only after the 45 seconds from the previous submitted request.
Upon successful submission of OTP, Aadhaar will get successfully verified for e-KYC authentication.
Details of Aadhaar Holder will get displayed.
On successful completion of the process, the applicant will receive an email from the GST system informing the applicant about successfully e-KYC verification.
Upload E-KYC documents
When you choose the “Upload E-KYC documents”, GST System will ask the applicant to upload the documents in support of Aadhaar authentication against each Aadhaar.
Following are the list of documents that can be uploaded as E-KYC documents by the applicant:
|Aadhaar Enrolment Number|
|EPIC (Voter ID Card)|
|Certificate Issued by Competent Authority|
Type of acceptable documents would be JPEG or PDF and that too maximum size of 2 MB.
After the successful uploading of documents, applicant will receive the ARN and the uploaded documents will go to the Tax Official and documents can either be accepted or rejected upon verification.
Unless and until the application/ uploaded documents can either be accepted or rejected by the Tax Official, the applicant will not be allowed to upload the documents again. Once the action is done, and if required, the applicant can upload again the required documents.
Upon acceptance of the documents, the taxpayer will be considered as e-KYC authenticated. Although if the applicant wishes to authenticate the Aadhar later on they can do so by navigating to My Profile – Aadhar Authentication Status – Send Aadhar Authentication Link.
In case of rejection of the documents, the taxpayer will again get the same pop-up message for Aadhar authentication, and the applicant has to follow the procedure once again
In some cases, you might see some error, for instance the below image will show you the common error while authenticating the Aadhar in GST
“Please select Primary authorized signatory or any one of promoter/ partner for Aadhaar authentication”
The above error is nothing but a technical glitch in the GST software, the technical team is already working on the same and it will be rectified soon.
So wait till the error is automatically get resolved at the GSTIN and later on you can authenticate the same as discussed above.
To check the status of Aadhar Authentication follow these steps:
Step 1: GST Portal Dashboard
Step 2: Visit Profile
Step 3: Aadhaar Authentication Status
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CA Devesh Thakur