GST

Physical verification and Aadhaar authentication of suppliers

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Find

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.

Provisions

Rule 8(4A), CGST Rules 2017; Rule 25, CGST Rules 2017; Rule 21, CGST Rules 2017

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.

Close

  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

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