{"id":8527,"date":"2022-12-28T07:18:07","date_gmt":"2022-12-28T07:18:07","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=8527"},"modified":"2022-12-28T07:25:55","modified_gmt":"2022-12-28T07:25:55","slug":"otp-based-verification-to-be-conducted-at-the-time-of-registration-and-pan-linked-mobile-number-and-e-mail-address-to-be-captured-in-form-gst-reg-01","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/otp-based-verification-to-be-conducted-at-the-time-of-registration-and-pan-linked-mobile-number-and-e-mail-address-to-be-captured-in-form-gst-reg-01\/","title":{"rendered":"OTP-based verification to be conducted at the time of registration  and PAN-linked mobile number and e-mail address to be captured in FORM GST REG-01"},"content":{"rendered":"<p align=\"justify\">The GST Council&#8217;s 48th meeting was held in Delhi on December 17,  2022 under the chairmanship of the Union Finance &amp; Corporate Affairs  Minister Smt. Nirmala Sitharaman, in which it was recommended that PAN-linked  mobile number and e-mail address (fetched from CBDT database) to be captured  and recorded in FORM GST REG-01 and OTP-based verification to be conducted at  the time of registration on such PAN-linked mobile number and email address to  restrict misuse of PAN of a person by unscrupulous elements without knowledge  of the said PAN-holder. <\/p>\n<p align=\"justify\">The CBIC has issued&nbsp;<a href=\"https:\/\/www.klickongstworld.com\/uploads\/CGST\/Circular\/1672150971.pdf\"><strong>Notification No. 26\/2022 &#8211; (Central Tax) dated December 26, 2022<\/strong><\/a><em><strong>&nbsp;&#8211;<\/strong><\/em> The Central Goods and  Services Tax (Fifth Amendment) Rules, 2022 to further amend the Central Goods  and Services Tax, Rules, 2017 in order to notify the recommendations of the  48th GST Council Meeting held on December 17, 2022, in a following manner:<\/p>\n<p align=\"justify\">In Rule 8 of the CGST Rules i.e. Application for  registration:<\/p>\n<div align=\"justify\">\n<ul type=\"square\">\n<li>Omitted the requirement of       declaring mobile number and e-mail address by the person applying for GST       registration. <\/li>\n<li>Permanent Account Number to be       verified through separate one-time passwords sent to the mobile number and       e-mail address linked to the Permanent       Account Number. <\/li>\n<li>Omitted the requirement of       verifying the mobile number and e-mail address. <\/li>\n<\/ul>\n<\/div>\n<p align=\"justify\">Amended PART A of&nbsp;<strong>FORM GST  REG-01<\/strong>&nbsp;to state that E-mail Id and Mobile Number shall be  auto-populated from Income Tax database as linked with the Permanent Account  Number of the applicant. <\/p>\n<p align=\"justify\">Omitted the instruction in&nbsp;<strong>FORM  GST REG-01&nbsp;<\/strong>w.r.t. Providing E-mail Id and Mobile Number of authorised  signatory for verification and future communication. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022\/12\/gstn1512.png<\/p>\n","protected":false},"author":1,"featured_media":8469,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8527"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=8527"}],"version-history":[{"count":2,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8527\/revisions"}],"predecessor-version":[{"id":8530,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8527\/revisions\/8530"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/8469"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=8527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=8527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=8527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}