The Goods and Services Tax Network (GSTN) has issued an advisory on Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Uttarakhand.
Taxpayers are advised of the recent change to the GST registration process. The following points highlight the new procedures to be aware of:
1. Amendment to Rule 8 of CGST Rules, 2017:
– Applicants can now be identified on the common portal through data analysis and risk parameters.
– Biometric-based Aadhaar authentication and a photograph of the applicant are required.
– Original documents uploaded with the application must be verified.
2. Implementation of New Functionality:
– Developed by GSTN, this functionality is now active in Uttarakhand as of July 28, 2024.
– It includes document verification and an appointment booking process.
3. Post-Application Process:
– After submitting Form GST REG-01, applicants will receive one of two links via email:
– OTP-Based Aadhaar Authentication Link: Allows proceeding with the current process.
– Appointment Booking Link: Requires visiting a GST Suvidha Kendra (GSK) for biometric authentication and document verification.
4. Procedures for Appointment Link Recipients:
– Book an appointment using the link provided in the email.
– Receive a confirmation email with appointment details.
5. Required Documents for GSK Visit:
– Appointment confirmation email (hard/soft copy).
– Jurisdiction details from the intimation email.
– Original Aadhaar Card and PAN Card.
– Original documents uploaded with the application.
6. Biometric Authentication and Document Verification:
– To be completed at the GSK for all individuals listed in Form REG-01.
– Appointment must be scheduled within the maximum permissible period as indicated in the intimation email.
– ARN will be generated after successful completion of the process.
7. GSK Operation Details:
– GSKs will operate according to state-specific guidelines.
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