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All About Aadhaar Authentication For Existing GST Taxpayers

The CBIC (Central Board of Indirect Tax and Customs) had released a notification on March’23,2020, about Aadhaar authentication for GST registration from April’01, 2020.

The same has been amended vide notification 62/2020 on August’20, 2020 to be made optional. The aadhaar authentication for GST registration is not required for those who are non-residents, persons other than citizens of India, and persons who have already been registered under GST.

Aadhaar authentication is a procedure by which the Aadhaar number along with other biometric details of the Aadhaar holder are submitted to the CIDR (Central Identities Data Repository) for verifying its authenticity and correctness. The CIDR verifies the correctness of data based on information available with it.

The prime intention behind the Aadhaar authentication is to build an online platform wherein the identity of Aadhaar holders can be validated anytime anywhere. This will keep an eye on the malpractices happening under the Goods and Services Tax.

Mandatory Cases of Aadhaar Authentication

According to the CGST Act- Section 25(6C), the Aadhaar authentication is essential for the following class of individuals as per the CGST Act- Rule 8 to become eligible for the GST registration:

  1. Authorised signatory of all types
  2. Managing/authorised partners of a partnership firm
  3. Karta of a Hindu Undivided Family (HUF)

Who are the Exceptions?

The only exception is if an individual is not a citizen of India or he/she is a person other than the one mentioned below:

  1. Individual
  2. Authorised signatory of all types
  3. Managing/authorised partners of a partnership firm
  4. Karta of a Hindu Undivided Family

Is there any type of constitution of business that is excluded from Aadhaar authentication and authentication is not required for them?

Yes, there are the types of constitution of business Aadhaar authentication is excluded and is not required.

  1. Government Department
  2. Public Sector Undertaking
  3. Local Authority
  4. Statutory Body

If there is a single Promoter/ Partner and the same person is PAS also, then in that case how will the (1PAS + 1 Promotor/Partner) rule be implemented?

If there is a single Promoter or Partner listed in the Aadhar Authentication tab and the same person is PAS also, then in that case the single person will be in the table and will be auto selected and non-editable.  The Taxpayer is not expected to make any changes in the selection. And only that person Aadhaar Authentication will be needed.

I am an existing taxpayer but my Aadhaar authentication is not done yet. How and from where can I get it done my Aadhaar authentication?

In case of existing taxpayers, a pop-up message window is displayed when they sign-in to GST portal with these questions:

Aadhaar Authentication facility is available. Would you like to authenticate Aadhaar of Promoter or Partner & Primary Authorized Signatory?

There are two options which are displayed:


The taxpayer can click the first option for getting done their Aadhaar Authentication.

What happens after click on the Send Aadhaar Authentication Link?

When you click the Send Aadhaar Authentication Link, an authentication link is shared on GST registered mobile no. and e-mail IDs of the Partners/Promoters & Authorized Signatories.

This authentication link of aadhar will be valid for 15 days only and after that the link will get expired and cannot be used further for Aadhaar authentication Purpose. If the link gets expired, then the taxpayer can send the like for Aadhaar Authentication again.

How many days will the Aadhaar authentication take to link received on Email IDs of the Promoters/ Partners or Authorized Signatories?

The Aadhaar authentication link received on the email IDs of the Promoters/ Partners or Authorized Signatories will be valid only for fifteen days.

Which documents can be uploaded for E-KYC and in which format?

The Taxpayer can select any of these documents for e-KYC:

  1. Aadhaar Enrolment Number
  2. Passport
  3. EPIC (Voter ID Card)
  4. KYC Form
  5. Certificate Issued by Competent authority
  6. Others

The document type should be PDF or JPEG. The maximum size for uploading documents should be 2 MB.

While using Aadhaar authentication link for authenticating, where will I receive the OTP?

You will receive the OTP on e-mail ID & mobile number linked with your Aadhaar on UIDAI Portal for their authentication.

Note: You will receive an authentication link for Aadhaar on mobile no. and e-mails IDs of the selected Promoters or Partners or Primary Authorized Signatories, as described in the registration application.

What would happen next when a taxpayer has uploaded the e-KYC documents?

Once a taxpayer has completed documents uploading then an Application Reference Number (ARN) will be generated, and it will go to the Tax Official queue who can either approve or reject the documents.