The Goods and Services Tax Network (GSTN) issued an advisory for the GST registration applicants marked for the biometric aadhaar authentication on 28th August 2023.
According to the advisory issued, Rule 8 of Central Goods and Services Tax (CGST) Rules had been amended to provide that those applicants who had opted for authentication of their Aadhaar number and identified on the common portal, based on data analysis and risk parameters, shall be placed for biometric-based Aadhaar authentication and taking photograph(s) of the applicant.
The Pilot for implementation of the above change is ready and the functionality is ready for rollout by the GSTN portal. This functionality is being launched in Puducherry from 30th August 2023 in the pilot phase.
After the submission of the application in Form GST REG-01 and before the generation of the Application Reference Number (ARN), the applicant will either get the message for visiting GST Suvidha Kendra (GSK) or a link on the declared Mobile and Email ID; as may be applicable at TRN stage, based on identification by common portal so that registration process may be completed.
Those applicants who get the link on Mobile and email ID for Aadhaar Authentication can proceed to complete their application as per existing implementation. However, those applicants who get a message for visiting GSK will be required to visit the designated GSK as conveyed on Mobile/Email and get biometric authentication for all required persons as per the GST Application Form REG-01.
The applicants are requested to visit GSK before the TRN expiry date as detailed in the Email for the Biometric-based Aadhaar Authentication process. In this case, ARN will be generated only after the completion of the Biometric-based Aadhaar Authentication process. The days of operation of GSK would be as advised by the administration in your state. Also, the days of operation of GSK would be as advised by the administration in your state.
