GST NEWS BULLETIN

Aadhaar Authentication / e-KYC for Existing Taxpayers on GST Portal

Functionality for Aadhaar Authentication and e-KYC where Aadhaar is not available, has been deployed on GST Common Portal w.e.f. 6th January, 2021, for existing taxpayers.

What is Aadhaar Authentication or e-KYC

If Aadhaar is available, the Primary Authorized signatory and 1 person who is Proprietor/Partner/Director /Managing Partner/ Karta of the entity registered can go for the Aadhaar Authentication. In absence of Aadhaar, they can upload any of the following documents to undergo e-KYC:

• Aadhaar Enrolment Number
• Passport
• EPIC (Voter ID Card)
• KYC Form
• Certificate issued by Competent Authority
• Others

How to do Aadhar Authentication / e-KYC on Portal

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Invoice Furnishing Facility (IFF) for Taxpayers under QRMP Scheme

An Invoice Furnishing Facility (IFF) has been provided to taxpayers under QRMP Scheme (Quarterly filers of GSTR-1 and also of GSTR-3B returns), as per sub-rule (2) of Rule-59 of the CGST Rules, 2017. Taxpayers who have opted for quarterly filing frequency under the scheme can file their details of outward supplies (B2B invoices only) for first two months of a quarter (M1 and M2 respectively of a Quarter) in IFF. For e.g. in Apr-June qtr., B2B invoices only for the months of April (M1) and May (M2) can be filed in IFF by a taxpayer. The IFF is a facility similar to Form GSTR-1, and it allows filing of details of B2B invoices in following tables only:

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