Change in GST Registration Procedure
The CBIC in it’s Notification 62/2020-Central Tax dated 20/08/2020 has brought a change in GST Registration Procedure.
According to the notification, a person opting to get registered under GST has to opt for Aadhar Authentication and date of submission of application will be date of such authentication and officer has to act upon the application within 3 working days.
If person doesn’t opt for Aadhar Authentication, then physical verification of his place of business will be done & only after that, the registration number will be issued.
Notice in Form GST REG-03 will be issued within 21 days from submission of application made without opting for Aadhar Authentication.
Officer has to act upon the application within 21 working days from date of submission of application in cases where Aadhar Authentication is not opted for.
The above changes will be effective for all applications made w.e.f 21.08.2020.