In a significant development aimed at further securing the Goods and Services Tax ( GST ) registration process, the Goods and Services Tax Network ( GSTN ) has introduced a new advisory regarding biometric-based Aadhaar authentication and document verification. This advisory applies specifically to GST registration applicants in Bihar, Delhi, Karnataka, and Punjab.
Key Points to Note:
Amendment to CGST Rules, 2017: Rule 8 of the CGST Rules has been amended to incorporate biometric-based Aadhaar authentication and document verification as part of the GST registration process. This amendment enables the identification of applicants through data analysis and risk parameters.
Implementation by GSTN: The new functionality developed by GSTN was rolled out on September 6th, 2024, in the states of Bihar, Delhi, Karnataka, and Punjab.
Get a Copy of GST Smart Guide, Click here
Application Process Details:
After submitting the application ( Form GST REG-01 ), applicants will receive an email containing either:
A link for OTP-based Aadhaar authentication, or
A link to book an appointment at a GST Suvidha Kendra ( GSK ) for biometric-based Aadhaar authentication and document verification.
Booking Appointment:
If an appointment link is received, applicants must book a visit to the designated GSK using the provided link.
Get a Copy of GST Smart Guide, Click here
Visit Requirements:
At the time of the appointment, applicants must carry:
Appointment confirmation email
Details of jurisdiction as specified in the intimation email
Original Aadhaar card and PAN card
Original documents previously uploaded with the application.
Biometric Authentication and Verification: These processes will be conducted at the designated GSK as per the GST application Form REG-01.
Confirmation and ARN Generation: Upon completion of biometric authentication and document verification, applicants will receive an acknowledgement with the Application Reference Number ( ARN ).
Get a Copy of GST Smart Guide, Click here
Operational Hours: The operational days and hours of GST Suvidha Kendras will adhere to state-specific guidelines.
This advisory marks a significant step towards streamlining the GST registration process, ensuring enhanced security and avoiding fake GST registrations.
Taxpayers in Bihar, Delhi, Karnataka, and Punjab are encouraged to familiarise themselves with these new procedures to facilitate smooth application processing.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
