GSTN issued Advisory for Biometric-Based Aadhaar Authentication and GST Registration Document Verification

The Goods and Services Tax (GSTN) has issued an Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration for the applicants of Bihar, Delhi, Karnataka and Punjab.

This is to inform taxpayers about updates on recent developments in the GST registration application process. It is recommended that you keep the following points in mind during the registration procedure.

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 and taking a photograph of the applicant, as well as verifying the original copy of the documents uploaded with the application.

2. The above-said functionality has been developed by GSTN. It has been rolled out in Bihar, Delhi, Karnataka, and Punjab on 6th September 2024.

3. The mentioned functionality also provides verification of documents 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 to book an appointment with a message to visit a GST Suvidha Kendra (GSK), along with the GSK’s details and jurisdiction, for biometric-based Aadhaar authentication and document verification.

4. If the applicant receives the link for OTP-based Aadhaar authentication as described in point 3(a), she or he can proceed with the application as usual.

5. However, if the applicant receives the link stated in point 3(b), she or he will be required to book an appointment to visit the chosen GSK using the link supplied in the email.

6. Applicants from Bihar, Delhi, Karnataka, and Punjab are able to book an appointment to visit a designated GSK.

7. After booking the appointment, the applicant will receive appointment confirmation via e-mail (the appointment confirmation e-mail), and she or he will be able to visit the specified GSK on the date and time indicated.

8. At the time of the visit to GSK, the applicant is required to carry the following details/documents

(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 Card and PAN Card (Original Copies).

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

9. The GSK will perform biometric authentication and document verification for all relevant individuals in accordance with GST application Form REG-01.

10. The applicant must schedule a biometric verification appointment within the maximum time frame specified in the intimation e-mail. In such circumstances, ARNs would be generated after the biometric-based Aadhaar authentication and document verification processes are finished.