CBIC-ACES-GST Application: GST Dept adds New functionality to view Aadhaar Authentication Status and View/Upload/Download e-KYC for GST Registration

The Goods and Sevices Tax (GST) Department has issued a new functionality and released the advisory to view the Aadhaar Authentication Status, download e-KYC documents for new registration applications, and upload e-KYC documents in the PV Report of the CBIC ACES Goods and Services Tax Application.

The advisory has been released by the Office of the Principal Additional Director General of Systems & Data Management, Goods and Services Tax and Central Excise.

According to Section 25 of the Central Goods and Services Tax Act, 2017, GSTN (Goods and Services Tax Network) has implemented a rule for new registration applications. This rule states that Aadhaar authentication is mandatory for all types of businesses, such as proprietorships, partnerships, and limited companies, except for four specific types: Government Departments, Public Sector Undertakings, Local Authorities, and Statutory Bodies.

For new registration applicants, there is a requirement to authenticate Aadhaar information in a specific manner. This means that either one of the key persons among the proprietors/partners/promoters or the primary authorized signatory among the signatories must go through the Aadhaar authentication process. In other words, at least one person from these categories needs to complete the authentication process.

To ensure Aadhaar authentication for new registration applications and obtain a GSTIN (Goods and Services Tax Identification Number), both the proprietor/partner/promoter and the primary authorized signatory need to successfully complete Aadhaar authentication on the GST portal. If these roles are assigned to different individuals, both of them must go through the authentication process. However, if the same person fulfills both roles, Aadhaar authentication by that individual alone is enough.

In cases where Aadhaar authentication cannot be completed successfully, GSTN provides an alternative option. Applicants can upload E-KYC documents as a valid means of identification when Aadhaar authentication is either not possible or unsuccessful.

Following the update, CPC officers and tax officers who initiate or submit PV (Provisional Verification) reports have the ability to check the Aadhaar authentication status of applicants. They can also view and download any E-KYC documents submitted by the applicant, if available. These details can be found in the 'Partners Details' and 'Signatory' tabs of the new registration application.

After the application is approved and jurisdiction is assigned, tax officers can perform the same actions on the REG-01 form. In addition, CPC officers now have the option to raise queries related to e-KYC documents. This can be done under a new section called 'E-KYC Documents' which is located under the tab names 'Authorized signatory' and 'Promoters/Partners.

An additional feature has been introduced in the 'Document' tab of form REG-30 (PV report) for tax officers conducting physical verification (PV). This feature allows PV officers to upload multiple e-KYC documents of the proprietors/partners/promoters and the primary authorized signatory in formats such as jpeg, jpg, and .pdf. Each document should not exceed 1 MB in size.

In this functionality, the PV officer can choose the proprietor/partner/promoter or primary authorized signatory from the 'Partner/Signatory' column. They can then select the type of e-KYC document to be uploaded from the 'E-KYC Document' column. If there are multiple partners/promoters, the PV officer can select a name from the dropdown list to associate the e-KYC document.

To upload the document, the officer needs to click on "Choose file" in the 'Document' column. Once all four columns are filled, the officer can add the record to the PV report by clicking the 'Add' button. It is important to note that the record will only be included in the PV report after adding it. All four columns must be completed to successfully add a record, and multiple records can be added.

If needed, the officer can delete any added record or clear an ongoing record by clicking on the 'delete' icon. It's important to remember that no changes can be made after submitting the PV report.

The advisory also added that, "After the deployment of the functionality to production, it is the responsibility of the vendor (Wipro) to address any defects, errors, or bugs that may be identified. Therefore, it is requested that this advisory be shared with all relevant officers for their guidance."

If any issues arise in the performance of the functionality, they should be reported promptly to cbicmitra.helpdesk@icegate.gov.in for necessary resolution.

To Read the full text of the Order CLICK HERE

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