Adhaar Authentication under GST

Aadhaar authentication is a process by which the Aadhaar number along with other biometric details of the Aadhaar holder are submitted to the Central Identities Data Repository (CIDR) for verifying the user for his desired action. The CIDR verifies the correctness of data on the basis of information available with it.

The main purpose behind the Aadhaar authentication is to create an online platform wherein the identity of Aadhaar holders can be validated anytime anywhere. This will keep a check on the malpractices happening, in this case, under the Goods and Services Tax law.


Every registered person shall undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or of any partner, in the case of a partnership firm, or of the Karta, in the case of a Hindu undivided family, or of the Managing Director or any whole-time Director, in the case of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a society, or of the Trustee in the Board of Trustees, in the case of a Trust and of the authorized signatory.


Mandatory Cases of Aadhaar Authentication

As per Section 25(6C) of the CGST Act, the Aadhaar authentication is mandatory for the following class of individuals as per Rule 8 of the CGST Act in order to become eligible for the GST registration:

  • Authorized signatory of all types
  • Managing/authorized partners of a partnership firm
  • Karta of a Hindu Undivided Family



The aforementioned persons have to mandatorily undergo Aadhaar Authentication for the following purposes:

a. filing of the application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23,

b. filing of refund application in FORM RFD-01 under rule 89 (refund claims for seeking the refund of accumulated ITC on account of zero-rated supplies or inverted rate structure or refund claims on deemed exports or refund claims for excess cash balance),

c. refund under rule 96 of the integrated tax paid on goods exported out of India.

The taxable person, who has not yet authenticated their Aadhaar, may like to go through this authentication process before filing the above applications and enabling the GST system to validate and transmit the IGST refund data from the GST system to the ICEGATE system.

Aadhaar authentication or e-KYC verification before the filing of refund may be completed by navigating to “Dashboard > My Profile > Aadhaar Authentication Status.


Who all are exempted from Aadhaar authentication for the aforementioned purposes?

Following persons are exempted from the aforesaid requirement of Aadhaar authentication:

not a citizen of India; or

  • a Department or establishment of the Central Government or State Government; or
  • a local authority; or
  • a statutory body; or
  • a Public Sector Undertaking; or
  • a person applying for registration under the provisions of Section 25(9) of the Act (viz. any specialized agency of the United Nations Organisation or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries or any other persons as may be notified by the Commissioner).


Steps for Adhaar Authentication for existing Taxpayers

Step 1: Log in to the GST portal. Navigate to the “MY PROFILE” page. Go to Aadhaar Authentication Status. Two options appear.

Step 2: Choose one of the two options – Send the Aadhaar authentication link or upload e-KYC documents.

If the former is chosen, check the links received on the email ID and mobile number of the signatory and the particular promoter or partner, complete the OTP verification.

If the latter is chosen, the documents can be approved or rejected by the tax officer. The taxpayer will be considered e-KYC Authenticated and not Aadhaar Authenticated.

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