The Goods and Services Tax Network (GSTN) recently added additional features to improve the registration process and the efficiency of Aadhaar authentication and electronic Know Your Customer (e-KYC) verification. These improvements, mandated by Section 25 of the CGST Act of 2017, aim to simplify the registration process for most business organizations while safeguarding the system's integrity and security.
Under the new guidelines, all Constitution of Business (CoB) entities such as proprietorships, partnerships, and limited companies, with the exception of Government Departments, Public Sector Undertakings, Local Authorities, and Statutory Bodies, are required to undergo Aadhaar authentication during the new GST registration application process. The authentication must be completed by any one key person among the proprietors, partners, or promoters, as well as the primary authorized signatory.
The successful authentication of both the key person and the primary authorized signatory (if they are different individuals) is necessary for a new registration application to be considered Aadhaar authenticated. In cases where a proprietor, partner, or promoter also serves as the primary authorized signatory, the authentication of a single individual will suffice. To provide an alternative means of identification, GSTN allows applicants to upload e-KYC documents if Aadhaar authentication is not successfully completed.
CPC officers and tax officers initiating the Physical Verification (PV) or submitting the PV report can view the Aadhaar authentication status of applicants in the 'Partners Details' and 'Signatory' tabs of the new registration application. Additionally, they can view and download the e-KYC documents submitted by the applicants.
A new optional functionality has been introduced in the 'Document' tab of the REG-30 form (PV report) for PV officers. This functionality allows PV officers to upload multiple e-KYC documents in jpeg, jpg, and .pdf formats, up to 1 MB each. The e-KYC documents can belong to the proprietors, partners, promoters, or the primary authorized signatory.
PV officers can select the appropriate individual under the 'Partner/Signatory' column and specify the type of e-KYC document to be uploaded under the 'E-KYC Document' column. If there are multiple partners/promoters, PV officers can select the respective name from the drop-down menu. Each record added to the PV report requires all four columns to be filled mandatorily.
Officers have the flexibility to add multiple records, delete specific entries, or clear ongoing records. It's important to note that changes cannot be made after the submission of the PV report.
To ensure a seamless experience, the vendor responsible for the application's development, Wipro, will rectify any defects, errors, or bugs identified after the functionality is deployed to the production environment. This proactive approach aims to address any issues promptly and provide a reliable system for GST registration.
GSTN's inclusion of the new functionality for Aadhaar authentication and e-KYC verification significantly improves the GST registration process. These enhancements simplify the authentication process for the majority of CoB entities while also enabling an alternate method of identification via e-KYC document submission. Furthermore, the expanded capabilities for PV officers makes it easier to submit and handle e-KYC papers during the physical verification process.
Screenshot nos. 1.1, 1.2, 2.1, and 2.2: These screenshots shows the Aadhaar authentication status of the applicant(s) during the new registration application process. They may show details such as the name of the applicant, whether the Aadhaar authentication is successful or pending, and any relevant authentication reference numbers or dates.
Screenshot nos. 1.3, 1.4, 2.3 and 2.4: These screenshots display the options to view and download e-KYC documents submitted by the applicant(s) in the 'Partners Details' and 'Signatory' tabs of the new registration application. They may show file names, document types, and buttons or links to download the documents.
Screenshot no. 3: This screenshot shows the newly introduced functionality in the 'Document' tab of form REG-30 (PV report). It could show an interface where PV officers can upload multiple e-KYC documents in jpeg, jpg, or .pdf formats. The screenshot may include options to select the type of document, choose the file to upload, and buttons to add, delete, or submit the uploaded records.
Screenshot nos. 4, 5, 6, 7, 8, and 9: These screenshots shows the various columns and options available to PV officers for managing e-KYC document uploads in the REG-30 form. They could display columns such as 'Partner/Signatory,' 'E-KYC Document,' 'Name of the person,' and 'Document.' The screenshots might show drop-down menus, file upload buttons, 'Add' and 'Delete' buttons, as well as icons or options to edit or clear ongoing records.
Screenshot nos. 10.1, 10.2, and 10.3: These screenshots show the e-KYC document-related queries raised by CPC officers under the 'Authorised signatory' and 'Promoters/Partners' tabs. Screenshot 10.1 may show a section dedicated to e-KYC documents, while screenshots 10.2 and 10.3 may display the specific queries raised and the corresponding responses or actions available to the officers.
1. Aadhar Aadhaar and e-KYC details in ‘Partners Details’ tab in REG-01 application:
Situation 1: When Aadhaar authentication is opted and it unsuccessful and no eKYC document is uploaded:
Situation 2: When Aadhaar authentication is opted for and is successful, and e-KYC document is not required
Situation 3: When Aadhaar authentication is not opted for and e-KYC documents are submitted along with Aadhaar enrolment number:
Situtaion 4: eKYC documents can be viewed and downloaded:
2. Aadhaar and e-KYC details in ‘Signatory’ tab in REG-01 application:
Situation 1: When Aadhaar authentication is opted for but is not successful and no eKYC document is uploaded:
Situation 2: When Aadhaar authentication is opted for and is successful, and e-KYC document is not required:
Situation 3: When Aadhaar authentication is not opted for and e-KYC documents are submitted along with Aadhaar enrolment number:
Situation 4: eKYC documents can be viewed and downloaded:
3. Officer carrying out PV can upload e-KYC documents in the PV report:
4. PV officer can select either proprietor/partner/promoter or primary authorised signatory under ‘Partner/Signatory’ column:
5. PV officer can select the type of e-KYC document to be uploaded by officer under “E-KYC Document’ column:
6. PV officer can add a filled record by clicking on ‘Add’ button (without adding, the record would be lost):
7. A record getting added after clicking on ‘Add’ button:
8. PV officer can delete an added record by clicking on the delete icon:
9. A record getting deleted on clicking of ‘delete’ icon:
10. In ‘raise query’ option, Addition of a new section name ‘E-KYC Documents’ under ‘Authorized Signatory’ and ‘Promoters/ Partners’ tab names:
Situation 1: New section name ‘E-KYC Documents’:
Situation 2: Standard query descriptions for the newly added section name ‘E-K YC Documents’:
Situation 3: After adding the query:
Aadhaar Authentication for Existing GST Taxpayers
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