AADHAAR
CARD AND GST ENROLMENT
Aadhaar is a 12-digit unique identification number issued by
the Indian government to every individual resident of India. The Unique
Identification Authority of India (UDAI), which functions under the Planning Commission of India, is
responsible for managing Aadhaar numbers and Aadhaar identification cards.
The Aadhaar Card / UID will not replace these identification
documents but can be used as the sole identification proof when applying for
other things. It will also serve as the basis for Know Your Customer (KYC) norms
used by banks, financial institutions, telecom firms and other businesses that maintain
customer profiles.
Aadhaar numbers will eventually serve as the basis for a database with which disadvantaged Indian
residents can access services that have been denied to them due to lack of
identification documents.
Aadhaar
Number is used for the following purposes at present;
·
Aadhaar based Direct
Benefit Transfer (LPG Subsidy)
·
Access to DigiLocker
·
Application
for Admission to Schools and Colleges
·
Application for
Passport in 10 days
·
Application for
Scholarships
·
Application for Udyog
Aadhaar (For starting Micro, Small, Medium Enterprises)
·
Digital
Life Certificate
·
Direct Benefits
Transfer (DBTL)
·
Filing of Income Tax
Returns
·
Jan
Dhan Yojana Bank Account Opening
·
Mahatma Gandhi
National Rural Employment Guarantee (MNREGA) Wages payment
·
Monthly Pension
Payments
·
Opening of new bank
account
·
Payment of Provident
Fund
·
Public Distribution
System
·
Purchase
of properties
·
Purchase
of SIM Card
·
Securities
and Exchange Board of India (SEBI) for investing in stock market
·
Signing of Legal Documents Electronically
·
Voter
Card Linking
Signing of Legal Documents
Electronically
Signing
Legal Documents electronically is one of the most important benefits offered by
the Aadhaar card. If any Aadhaar Card holder has a mobile number registered
with Aadhaar Card, the Aadhaar Card holder can eSign legal documents remotely by entering an OTP which will be sent to the registered mobile
number. Such an eSign will be valid and enforceable anywhere in India.
In India, Goods and Services Tax Model
Law has been passed and enrolment of existing Taxpayers in the newly introduced
GST Portal started and signing of legal documents electronically through
Aadhaar Card also introduced.
Persons having no Digital Signature
Certificate (DSC) must enroll in the GST System Portal with E-sign.
E-Sign stands for Electronic Signature.
E-Sign is an online electronic signature service to facilitate an Aadhaar
holder to digitally sign a document. If the Applicant opts to electronically
sign using the E-Sign service, the following actions are performed:-
Taxpayer need to click on “E sign” button.
System will ask to enter Aadhaar number
of Authorized signatory.
o After validating the
Aadhaar Number, the GST system Portal will send a request to UIDAI system to
send a One Time Password (OTP).
o UIDAI system will
send OTP to email address and mobile number registered against Aadhaar number.
System will prompt user to enter OTP.
The user will enter the OTP and submit
the document.
The e-Signing process is complete.
AADHAAR AND
GST PORTAL
For filing of enrolment
application Aadhaar Card is not mandatory.
However at the time of submission of enrolment application at GST System
Portal, usage of Digital Signature Certificate (DSC) or Aadhaar based E-signing
is necessary.
The Taxpayers who were not
having Digital Signature Certificate (DSC) furnishes the enrolment details in
the GST System Portal with E sign and the system window displays a message
“Success. Thank you for submission. System will verify / validate the
information submitted after which acknowledgement will be sent in next 15
minutes”.
Once the enrolment
application is successfully submitted a unique Application Reference Number
(ARN) is generated and a message will be sent to the email and mobile number
with unique Application Reference Number (ARN).
In few cases GST enrolment
is incomplete and hence ARN not received from the GST Portal.
REASONS FOR
NON RECEIPT OF APPLICATION REFERENCE NUMBER (ARN) ON COMPLETION OF GST
ENROLMENT IN GST SYSTEM PORTAL
1. The GST Registration will be allotted
afresh and the same will be based on Permanent Account Number (PAN). (The GSTIN will consist 15 characters and first two characters
will be State Code and next 10 digits will be as in PAN Card.) Hence the
name of the proprietor or partners or directors or name of the concern should
be entered as available in the PAN Card without any change. If there are any
differences between the PAN Card and the particulars furnished in the enrolment
application a message will be sent to the email address. (It is observed that details of following PAN’s are not
matched with CBDT database. Kindly fill
the details as per PAN details and resubmit the form.) The mismatch details should be rectified and
form to be resubmitted.
2. At the time of submission of enrolment
application in the GST Portal emSigner software to be installed in the
computer. If the emSigner software is
not installed click the link given below and install the emSigner software.
3. The OTP will be sent only to the Mobile
Number registered with Aadhaar by UIDAI.
If the Landline Telephone Number is registered in the Aadhaar no message
will be received. Similarly if the
mobile number registered at the time of enrolment of Aadhaar, and SIM Card
changed subsequently, message will be sent to the old mobile number registered
with Aadhaar and no message will be sent to the present mobile number. In such cases Aadhaar Card details were to be
corrected mentioning the present mobile number through the Aadhaar Card
correction centres or using self service online portal and then only OTP will
be received to the mobile and the same to be entered in GST Portal. Similarly
each and every existing Taxpayer must have mobile phone to receive OTP and
other details from the GST Portal. (The Name, Address, Mobile Phone Number,
Gender and Date of Birth etc., may be changed with proof of documents wherever necessary).
4. The OTP received from the UIDAI System
Portal should be entered in the enrolment application immediately without any
delay. (i.e. within 30 minutes) (If the GST Portal is closed in the system,
fresh OTP to be obtained and entered).
HOW TO ASCERTAIN
THE COMPLETION OF ENROLMENT
If the enrolment application is submitted without any
mistakes and omissions a message will be visible. “Success.
Thank you for submission. System will verify / validate the information
submitted after which acknowledgement will be sent in next 15 minutes”.
Then a message will reach
the mobile of the proprietor or authorised signatory stating that “Your
Application for Enrolment of Existing Taxpayer is submitted successfully and
ARN is ____________________. Please use this ARN to track the status of your
application once GST Act comes into force.
Similarly a message will
reach the e-mail of the proprietor or authorised signatory stating that Your Application for
Enrolment of Existing Taxpayer in Tamil Nadu is submitted successfully against
___________________. The status of Your
Provisional ID _________________ has been changed from "Provisional"
to "Migrated".
Status of Provisional ID will be changed to
Active on the date on which Goods and Services Tax Act, 2016 will come into
force.
The data/information submitted by you using the
GST Portal is subject to further verification by the respective Central/State
Government and/or any other Government Authority. This mail should in no case
be treated as an acknowledgement or approval, of any sort, on the
information/data submitted by you, and therefore GSTN shall not be liable for
any discrepancies, rejection or disapproval of the said information/data, for
any reasons whatsoever, by such aforesaid Government/Authority.
In case of any errors and discrepancies in the
aforesaid data/information submitted by you it shall be your responsibility to
resolve that with the respective Central/State Government and/or any other
Government Authority (as the case may be).
TAKING PRINT OUT OF THE FILED APPLICATION
After
filing the application for enrolment under GST Act in GST portal successfully,
ARN i.e. Application Reference Number will be received to the mobile and email
ID of the Proprietor or Authorized signatory.
Now
login into the GST Portal by entering the Username and password and enter the
characters in the image and view My Saved Application in the Dashboard.
A
new window will be visible and in that window the following details will be
available.
Legal
Name of Business Application Type Status Action
ARN Application Type Date of Submission
In
that window please click
“DOWNLOAD ACKNOWLEDGEMENT”
Then
Click “DOWNLOAD FORM”
The “ARN” and “Application for Enrollment
of Migrated Registration” will be available and take print out.
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