Notifications and Circulars issued in pursuance of 53rd GST Council meeting
GST registration applications are governed by Rule 8 of the CGST rules, wherein Rule 8(4A) provides for authentication of Aadhaar number while filing the GST registration applications. The second proviso now provides that where applicants [other than individuals] who do not possess Aadhar number or other applicants who do not opt for Aadhaar authentication, will need to appear for the photographs along with verification of original copy of documents uploaded on the common portal at notified facilitation centers. It is noteworthy that GST registration application shall be deemed to be complete only after this process is successfully undertaken at such facilitation center.