The Goods and Services Tax Network ( GSTN ) has issued a new advisory on Biometric-Based Aadhaar Authentication and Document Verification for Goods and Services Tax ( GST ) registration applicants in Odisha, aimed at enhancing security and reducing fraudulent registrations.
Here are the key points from the advisory, effective from September 28, 2024:
1. Biometric Aadhaar Authentication: As per the amendment to Rule 8 of the Central Goods and Services Tax Rules, 2017, applicants are selected for biometric-based Aadhaar authentication based on data analysis and risk parameters. This includes capturing a photograph and verifying original documents submitted during the GST registration process.
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2. Dual Authentication Methods: Post-submission of Form GST REG-01, applicants receive an email with one of two options:
– A link for OTP-based Aadhaar Authentication (for standard applications), or
– A link to book an appointment at a GST Suvidha Kendra (GSK) for biometric authentication and document verification, including details of the GSK location and jurisdiction.
3. Document Requirements: When attending the GSK, applicants must bring:
– Appointment confirmation email (in hard or soft copy),
– Aadhaar and PAN cards (original copies),
– The original documents uploaded with the GST application.
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
4. ARN Generation: The Application Reference Number (ARN) will be generated after successful completion of biometric authentication and document verification at the GSK.
The Biometric Authentication guidelines issued by GSTN are as follows: –
“This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.
1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.
2. The above-said functionality has been developed by GSTN. It had been rolled out in Odisha on 28th September 2024.
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
3. The said functionality also provides for the document verification and appointment booking process. After the submission of the application in Form GST REG-01, the applicant will receive either of the following links in the e-mail,
(a) A Link for OTP-based Aadhaar Authentication OR
(b) A link for booking an appointment with a message to visit a GST Suvidha Kendra (GSK) along with the details of the GSK and jurisdiction, for Biometric-based Aadhaar Authentication and document verification (the intimation e-mail)
4. If the applicant receives the link for OTP-based Aadhaar Authentication as mentioned in point 3(a), she/he can proceed with the application as per the existing process.
5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail.
6. The feature of booking an appointment to visit a designated GSK is now available for the applicants of Odisha.
7. After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
8. At the time of the visit of GSK, the applicant is required to carry the following details/documents
(a) a copy (hard/soft) of the appointment confirmation e-mail
(b) the details of jurisdiction as mentioned in the intimation e-mail
(c) Aadhaar Card and PAN Card (Original Copies)
(d) the original documents that were uploaded with the application, as communicated by the intimation e-mail.
9. The biometric authentication and document verification will be done at the GSK, for all the required individuals as per the GST application Form REG-01.
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
10. The applicant is required to choose an appointment for the biometric verification during the maximum permissible period for the application as indicated in the intimation e-mail. In such cases, ARNs will be generated once the Biometric-based Aadhaar Authentication process and document verification are completed.
11. The operation days and hours of GSKs will be as per the guidelines provided by the administration in your respective State.”
This process aims to tighten controls over the GST registration process and is currently applicable in Odisha, with a broader rollout expected in the future.
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