Aadhar Authentication is required under GST for obtaining GST registration w.e.f. 01.04.2020.
Every registered person under GST is also required to get Aadhar Authentication otherwise his/its registration shall be deemed to be invalid. However, as on date no manner is prescribed for Aadhar Authentication of persons who are already registered under GST or who have already filed the application for registration upto 31.03.2020.
In an Article, published in Tax Management India (TMI), an effort has been made to compile the relevant provisions, rules and notifications related to Aadhar Authentication under GST and its implication with effective dates.
By- Pawan Arora, Joint Partner (ALA Legal), Anubhav Gupta (Manager) and Arpit Paliwal (Associate)