Answer

GST

Physical verification and Aadhaar authentication of suppliers

Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

  1. Facts

    The portal shows whether a taxpayer's Aadhaar authentication and e-KYC are done. Registrations without Aadhaar authentication may face physical verification. This field is a useful trust signal.

  2. Provisions and law

    • Rule 8(4A), CGST Rules 2017Applicants undergo Aadhaar authentication, and biometric authentication where notified
    • Rule 25, CGST Rules 2017Physical verification of business premises may be done where required
    • Rule 21, CGST Rules 2017Registration can be cancelled if the person issues invoices without supply or does not conduct business from the declared place
  3. Analysis

    Departments have tightened registration with biometric and Aadhaar checks to stop firms opened on borrowed documents. Example: a supplier whose Aadhaar authentication shows 'No' and whose premises are a shared office should be verified more carefully. This does not prove fraud, but combine it with filing history, address and goods movement before relying on the supplier.

  4. Conclusion

    1. Check Aadhaar authentication and e-KYC fields in Search Taxpayer
    2. If not authenticated, ask for reasons and KYC papers
    3. Verify premises by visit or live video
    4. Rate the supplier higher risk until checks are complete

A Savvy can do this for you

Supplier due diligence: GSTIN, filing history, 2B and IMS match, red flags

₹2,999

Get this doneAsk a Savvy on WhatsApp

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.

People also ask