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.
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
EPIC (Voter ID Card)
Certificate issued by Competent Authority
The process of e-KYC authentication would be subject to approval of uploaded e-KYC documents by Tax Official.