1. Functionality for Aadhaar Authentication and e-KYC wherever Aadhaar isn't available has been deployed on GST Common Portal w.e.f. 6th January 2021, for existing taxpayers registered as Regular Taxpayers (including Casual taxable persons, SEZ Units/Developers), ISD, and Composition taxpayers will do their Aadhaar Authentication or e-KYC on GST Portal. this is not applicable for Government Departments, Public Sector Undertakings, native Authorities, and Statutory Bodies.

2. What is Aadhaar Authentication or e-KYC

a) If Aadhaar is available, the primary authorized soul and one person who is Proprietor/Partner/Director /Managing Partner/ Karta of the entity registered will choose the Aadhaar Authentication.

b) In absence of Aadhaar, they can upload any of the following documents to bear e-KYC:

• Aadhaar Enrolment Number
• Passport
• EPIC (Voter ID Card)
• KYC Form
• Certificate issued by Competent Authority
• Others

3. How to do Aadhar Authentication/ e-KYC on Portal

a) When an existing registered taxpayer would log in, a pop-up with Question will be shown “Would you like to authenticate Aadhaar of the Partner/Promotor and first authorized individual “ with the two reasons “Yes, navigate to My Profile” and “Remind me later”.

b) If the payer clicks on “Remind me later” the pop will be closed and the user can navigate anywhere on the GST portal.

c) If the taxpayer clicks on “Yes, Navigate to My Profile”, the system will navigate to my profile. in my profile, a new tab “Aadhaar Authentication status” has been shown from where the link for Aadhaar Authentication to the Primary Authorized Signatory and one of promoters/partners as selected by him will be sent.

Note: If the same person is the Primary authorized signatory and Partner/Promoter, Aadhaar authentication is only needed to be in dire straits of that person.

d) On the My profile page, in addition, to send aadhaar authentication link, the upload e-KYC documents choice would also be displayed to taxpayers from wherever they can upload the e-KYC documents on Portal. during this case, the tactic of e-KYC authentication would be subject to the proof of uploaded e-KYC documents by the Tax Official.