The Goods and Services Tax Network ( GSTN ) has issued an advisory that impacts GST registration applicants in the Union Territories of Dadra and Nagar Haveli, Daman and Diu, and Chandigarh. Effective from August 24, 2024, these changes introduce biometric-based Aadhaar authentication and enhanced document verification procedures, marking a significant shift in the registration process.
Under the amended Rule 8 of the CGST Rules, 2017, applicants will now be identified on the common portal through a combination of data analysis and risk parameters. This identification process will involve biometric-based Aadhaar authentication, capturing the applicant’s photograph, and verifying the original copies of documents submitted with the application. The rollout of this new functionality aims to streamline the registration process while enhancing security measures.
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Upon submitting a GST registration application via Form GST REG-01, applicants will receive an email containing a link to proceed with one of two methods. They may either complete OTP-based Aadhaar authentication or book an appointment for biometric authentication and document verification at a GST Suvidha Kendra (GSK). Applicants who receive the link for OTP-based Aadhaar authentication can continue with the existing process. However, those directed to book an appointment must visit the designated GSK for further verification.
The appointment booking feature, which is now available for applicants in Dadra and Nagar Haveli, Daman and Diu, and Chandigarh, ensures that the verification process is carried out efficiently. Once an appointment is booked, the applicant will receive a confirmation email detailing the scheduled time and location for the GSK visit. During this visit, applicants must present the appointment confirmation email, jurisdiction details, original Aadhaar and PAN cards, and the original documents previously uploaded with the application.
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Completion of the biometric authentication and document verification at the GSK is a crucial step in the GST registration process. Once this is done, the Application Reference Number (ARN) will be generated, signifying the completion of the process. The operational hours and days for the GSKs will be determined by the guidelines provided by the respective Union Territory administrations, ensuring that applicants have access to the necessary services.
Taxpayers in these regions are encouraged to follow these new procedures closely to ensure a smooth and secure GST registration process. This advisory underscores the importance of staying informed about regulatory changes and adapting to the new verification requirements introduced by the GSTN.
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