The Goods and Services Tax Network ( GSTN ) has issued an advisory announcing the launch of a new biometric-based Aadhaar authentication process for Goods and Services Tax ( GST ) registration applicants in Kerala, Nagaland, and Telangana. This furthers the leverage of biometric identification and document verification to ensure the authenticity of GST Registration Applicants.
Under the revised procedure, applicants will be identified on the GST common portal using data analysis and risk parameters, which will determine if biometric Aadhaar authentication along with a photograph is required. This verification process is supplemented by the validation of original documents uploaded during the application process.
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After submitting the application in Form GST REG-01, applicants will receive one of two possible links via email. The first option allows them to authenticate their identity using an OTP-based Aadhaar verification process, which remains largely unchanged from previous methods.
Alternatively, applicants may receive a link to book an appointment at a designated GST Suvidha Kendra (GSK), where they will undergo biometric authentication and in-person document verification.
Applicants required to attend a GSK must bring several documents, including the appointment confirmation email, Aadhaar and PAN cards, and the original versions of documents uploaded during registration. Once the biometric authentication and document verification are successfully completed, an Application Reference Number (ARN) will be generated.
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
The advisory highlights that this newly implemented feature is expected to bolster the security of GST registrations, particularly in states identified as high-risk, namely Kerala, Nagaland, and Telangana.
GSTN has advised that applicants should follow the specific guidelines outlined in the advisory, including the selection of appointment dates within the permissible timeframe.
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