How to apply for Aadhaar card without documents

Aadhaar has become an important financial document. To apply for PAN, filing income tax return (ITR) or to receive a subsidy or grant from the government, it is mandatory to give your Aadhaar number.

You can apply for an Aadhaar card if you have a valid proof of identity (PoI) such as PAN card, passport, voter ID card etc., valid proof of address (PoA) such as passport, bank statement/passbook, voter ID, driving licence etc. and date of birth proof. However, what happens if you do not have the required documents? Can you still apply for an Aadhaar card?

According to the UIDAI's Aadhaar enrolment form, there are two more ways to apply for Aadhaar card if an individual does not have their own POI/POA supporting documents - (1) Through an Introducer and (2) Through Head of Family (HoF).

(Screenshot of Aadhaar enrolment form as available on the UIDAI website)

Here's how you can apply for an Aadhaar card if you do not have the required supporting documents.

Through the Head of Family (HoF)

If an individual in a family does not have valid PoI and valid address proof, then he/she still can apply for Aadhaar card, provided if the individual's name exists in the family entitlement document such as ration card. In such cases the Head of Family in the entitlement document needs to be enrolled first with valid PoI and PoA documents.

The head of the family can then introduce other members in the family while they are enrolling, as per the UIDAI website.

The HoF must also carry his/her original proof of identity and proof of address. The HoF must also accompany the individual who wants to apply for Aadhaar card at the enrolment centre.

An individual applying for Aadhaar card via the HoF should have proof of relationship with the HoF as well. The proof of relationship document must contain the name of the applicant and HoF. According to UIDAI, following are the documents that are valid as proof of relationship:

1. PDS card

2. MNREGA Job Card

3. CGHS/State Government/ECHS/ESIC Medical card

4. Pension Card

5. Army Canteen Card

6. Passport

7. Birth Certificate issued by Registrar of Birth, Municipal Corporation and other notified local government bodies like Taluk, Tehsil etc.

8. Any other Central/State government issued family entitlement document

9. Marriage Certificate issued by the government

10. Address card having name and photo issued by Department of Posts

11. Bhamashah card

12. Discharge card/ slip issued by Government hospitals for birth of a child

13. Certificate of identity having photo issued by MP or MLA or MLC or Municipal Councillor or Gazetted Officer on letterhead

14. Certificate of identity having photo and relationship with HoF issued by village panchayat head or mukhiya (for rural areas)

Through Introducer

Another method to apply for Aadhaar card if an individual who does not have his own PoI and PoA documents is via an Introducer. According to UIDAI website, an introducer is a person who 

is authorised/notified by the Registrar to introduce residents who do not possess any PoA/PoI documents.

The introducer should already have an Aadhaar number and needs to be present in person at the Aadhaar centre for introducer-based enrolments.

The circular can be accessed here

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GSTR-9, GSTR-9C gets simplified further, submission dates extended

The Government has to extend the due dates of filing of Form GSTR-9 (Annual Return) and Form GSTR-9C (Reconciliation Statement) for Financial Year 2017-18 to December 31, 2019 and for Financial Year 2018-19 to March 31, 2020.

It has also decided to simplify these forms by making various fields of these forms as optional.

The Central Board of Indirect Taxes & Customs (CBIC) on Thursday notified the amendments regarding the simplification of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) which inter-alia allow the taxpayers to not to provide split of input tax credit availed on inputs, input services and capital goods and to not to provide HSN level information of outputs or inputs, etc. for the financial year 2017-18 and 2018-19.

The Central Board of Indirect Taxes & Customs (CBIC) on Thursday notified the amendments regarding the simplification of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) which inter-alia allow the taxpayers to not to provide split of input tax credit availed on inputs, input services and capital goods and to not to provide HSN level information of outputs or inputs, etc. for the financial year 2017-18 and 2018-19.

CBIC expects that with these changes and the extension of deadlines, all the GST taxpayers would be able to file their Annual Returns along with Reconciliation Statement for the financial years 2017-18 and 2018-19 in time.

Since the returns were not simplified, the extension is not a surprise. However, frequent extensions and delay in non-simplification has been a let down for businesses. Our sense is that businesses are ready to comply with GSTR-9 so they can move on and prepare for the new simplified return filing system.

Earlier the last date for filing of GSTR-9 and GSTR-9C for Financial Year 2017-18 was November 30, while that for Financial Year 2018-19 was December 31.

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GSTR-9A – Overview, Due Dates & Format

What is GSTR-9A?

The GSTR-9A is the annual return to be filed once in a year by taxpayers who have opted for the Composition Scheme under GST for a particular financial year. It includes all the data provided with within the quarterly returns filed by the composition taxpayers throughout that year.

Who should file GSTR-9A?

All taxpayers registered under the composition levy scheme under GST should file GSTR-9A.

However, the following persons are not required to file this :

1. Non-resident taxable persons
2. Input service distributor
3. Casual Taxable Person
4. Persons paying TDS under section 51 of the Act
5. E-commerce operator paying TCS below section fifty two of the Act

When is GSTR-9A due?

GSTR-9A has to be filed on or before 31st December* following the close of financial year. For example, if the composition taxpayer is filing his annual return for the FY 2017-18, the taxpayer should file it, on or before 31st December 2018.

What is the penalty for the late filing of GSTR-9A?

Under CGST	Under SGST/UTGST	TOTAL
Rs.100 per day of default	Rs.100 per day of default	Rs.200 per day of default

Maximum late fee per day cannot exceed 0.25% of Turnover in the State or Union territory under CGST/SGST/UTGST.

Details to be provided in GSTR-9A?

Sl. No.	Parts of GSTR-9A	Details to be provided
1	Part-I	Basic Details such as GSTIN, Legal Name, Trade Name of the taxpayer that is auto-populated
2	Part-II	Details of outward and inward supplies declared in GSTR-4 filed during the financial year. This input consists of summary from all quarterly returns filed during the FY.
3	Part-III	Details of tax paid as declared in returns filed during the financial year. Tax paid under different heads such as IGST, CGST, SGST, Cess, Interest, Late Fee, Penalty has to be mentioned here.
4	Part-IV	Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return whichever is earlier. This section consists of summary of amendments or corrections relating to entries of previous FY. It may be additions or omissions.
5	Part-V	Other Information such as the following given below: Particulars of Demands and Refunds. Here, details of any demands for tax from the tax department, tax paid on the demand raised, any balance to be paid shall be mentioned. Also, details of Refund claimed, refund received out of the claim, pending refund shall be mentioned. Details of credit reversed or availed – If a taxpayer switches from regular to composition scheme or vice versa, ITC shall be reversed or added respectively. Such details pertaining to ITC shall be entered here. Late fee payable and paid – Late fee on account of late payment of tax or late filing of returns shall be mentioned in this section.

How to prepare GSTR-9 & a detailed discussion of form

Important recent amendments to be noted:

• The format for Form GSTR – 9A has been revised vide Notification No. 74/2018 – Central Tax dated 31 December 2018.

• The due date for filing Form GSTR – 9A for FY 2017 – 18 has been further extended to 30 June 2019.

It is vital that true and proper data is disclosed within the annual come back.

The data declared within the annual come back would be the start line of assessment of the remunerator by the Department.The annual return also serves a useful purpose of rectifying mistakes committed at the time of filing GSTR -4.All data disclosed in GSTR – nine should be cross-checked with the books of accounts and therefore the type GSTR – four filed for the amount.

It should be noted that extra liabilities not declared in type GSTR – four are often declared in GSTR – 9A and tax are often paid voluntarily together with interest in Form DRC-03.

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