GST Registration Advisory on New functionality to view Aadhaar authentication status:

GST Registration Advisory on New functionality to view Aadhaar authentication status New functionality to view Aadhaar authentication status, to view/ download e-KYC documents for new registration applications and to upload e-KYC documents in PV report­ reg. As per section 25 of the CGST Act, 2017, for new registration applications, GSTN has introduced the mandate of Aadhaar authentication for all Constitutions of Business (CoB) like proprietorship, partnership, limited company, etc., except for four CoBs viz. Government Department, Public Sector Undertaking, Local Authority and Statutory Body. The applicants of new registration are r.equired to authenticate Aadhaar in (1+1) form i.e., any one key person among the proprietors/partners/promoters and the primary authorised signatory among the signatories. A new registration application and subsequently the GSTIN (on approval of the application) is considered as Aadhaar authenticated only if Aadhaar authentications of both, one proprietor/partner/promoter and the primary authorised signatory, in case these are different persons, are completed successfully on the GST portal while filing the new registration application. In case where a proprietor/partner/promoter is·also the primary authorised signatory, Aadhaar authentication of the one person is sufficient. Further, GSTN has enabled the applicants to upload E-KYC documents as on alternative and viable means of identification when the Aadhaar authentication is not or could not be successfully completed. Click here to read the advisory