New functionalities available on GST portal

by | Feb 5, 2021 | Insight

This update is to apprise you regarding following important functionalities made recently available for taxpayers on the GST portal:

  1. Aadhar authentication for promoters and primary authorized signatory
  • Rule 25 of the Central Goods and Services Tax Rules, 2017 (‘CGST Rules’) provides that proper officer may conduct physical verification of business premises if registered person fails or does not opt for Aadhar authentication.
  • Government has introduced functionality for validating Aadhar authentication for promoter and primary authorized signatory through link on GST portal (Under tab ‘My Profile’, sub-tab ‘Aadhar Authentication Status’).
  • Aadhar authentication is not required for following category of registered persons:
    • Government Departments
    • Public Sector Undertakings
    • Local Authority
    • Statutory Body
  • In addition to Aadhar authentication, registered person has option to upload e-KYC documents on GST portal such as Passport, Voter Id card, KYC form, Certificate issued by competent authority etc.
  1. Notice to non-filers of return
  • Section 46 of the Central Goods and Services Tax Act, 2017 (‘CGST Act’) read with Rule 68 of the CGST Rules provides issuance of notice in GSTR-3A to registered person who fails to furnish return under Section 39, Section 44, Section 45 or Section 52 of the CGST Act.
  • Government has introduced functionality on GST portal vide which GSTR-3A will be generated and sent to registered person who do not furnish GSTR-3B.
  • Further, if registered person fails to file GSTR-3B within 15 days from date of issuance of GSTR-3A, then such person shall be listed in defaulter list which would be made available on dashboard of tax authorities.

A list of all recent changes is available at

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