GST Advisory for applicants where GST Registration application marked for Biometric-Aadhaar Authentication

The Goods and Services Tax Network(GSTN) has issued advisory for applicants where GST Registration application marked for Biometric-based Aadhaar Authentication.

The Details of advisory are as follows:

Rule 8 of CGST Rules had been amended to provide that those applicants who had opted for authentication of Aadhaar number and identified on the common portal, based on data analysis and risk parameters, shall be placed for biometric-based Aadhaar authentication and taking photograph(s) of the applicant.

The pilot for implementing the aforementioned modification is complete, and the feature is ready for GSTN portal deployment. The trial phase of this feature will begin on August 30, 2023 in Puducherry. After submitting Form GST REG-01 and before generating ARN, the applicant will either receive a message or a link on the declared Mobile and Email ID; as applicable at the TRN stage, based on identification by common portal, so that the registration process can be completed.

Applicants who get the Aadhaar Authentication link on their mobile and email IDs can proceed with their application as per the current implementation.

Applicants who get a message to visit a GSK will be needed to visit the chosen GSK as communicated by mobile/email and obtain biometric authentication for all required people as per the GST Application Form REG-01. Applicants are asked to visit GSK before the TRN expiry date specified in the email in order to complete the biometric-based Aadhaar Authentication procedure. In this situation, the Application Reference Number (ARN) would be produced only when the biometric-based Aadhaar Authentication procedure is completed.

GSK’s operating hours would be determined by the authorities of your state.