GSTN issued Advisory on Biometric-Based Aadhaar Authentication for Gujarat and Puducherry

The Goods and Services Tax Network (GSTN) has issued an advisory on Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Gujarat and Puducherry.

This is to inform taxpayers about recent developments concerning the application process for GST registration.

It is advised to keep the following key points in mind during the registration process:

1. Rule 8 of the CGST Rules, 2017 has been amended to state that an applicant can be identified on the common portal based on data analysis and risk parameters for Biometric-based Aadhaar Authentication, as well as taking a photograph of the applicant and verifying the original copy of the documents uploaded with the application.

2. The above-said functionality has been developed by GSTN. It was launched in Puducherry on 30th August 2023 and will be rolled out in Gujarat on 7th November 2023.

3. This functionality now includes document verification and appointment booking. After the submission of the application in Form GST REG-01, the applicant will receive either of the following links in the e-mail,

(a) A Link for OTP-based Aadhaar Authentication OR

(b) A link for booking an appointment with a message to visit a GST Suvidha Kendra (GSK) along with the details of the GSK and jurisdiction, for Biometric-based Aadhaar Authentication and document verification (the intimation e-mail)

4. If the applicant receives the link for OTP-based Aadhaar Authentication as described in point 3(a), she/he can proceed with the application as per the existing process.

5. However, if the applicant receives the link specified in point 3(b), she/he will be required to arrange an appointment to visit the chosen GSK using the link supplied in the e-mail. Once the applicant receives appointment confirmation via e-mail (the appointment confirmation e-mail), she/he will be allowed to visit the selected GSK as per the set timetable.

6. At the time of the visit of GSK, the applicant is required to carry the following details.

(a) a copy (hard/soft) of the appointment confirmation e-mail

(b) the details of jurisdiction as mentioned in the intimation e-mail

(c) Aadhaar Number

(d) the original documents that were uploaded with the application, as communicated by the intimation e-mail.

7. The biometric authentication and document verification will be done at the GSK, for all the required individuals as per the GST application Form REG-01.

8. The applicant must schedule a biometric verification appointment during the maximum application period, as specified in the notification e-mail. ARNs would be generated in such circumstances once the biometric-based Aadhaar Authentication procedure and document verification are finished.

9. The feature of booking an appointment to visit a designated GSK is currently available for the applicants of the Gujarat State and it will be extended to the other notified States/UTs shortly.

10. The operation days and hours of GSKs will be as per the guidelines provided by the administration in your respective state.