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

The Goods and Services Tax Network (GSTN) has issued an advisory for Biometric-Based Aadhaar Authentication and Verification for GST Registration for the applicants of Haryana, Manipur, Meghalaya and Tripura.

This is to provide taxpayers with updates on recent advancements in the GST registration application process. It is recommended that you keep the following factors in mind during the registration procedure.

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.

GSTN developed the aforementioned capabilities. It will be available in Haryana, Manipur, Meghalaya, and Tripura beginning December 7, 2024.

The said functionality also provides for the document verification and appointment booking process. 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).

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.

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

The feature of booking an appointment to visit a designated GSK is now available for the applicants of Haryana, Manipur, Meghalaya and Tripura.

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.

At the time of the visit of 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.

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.

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

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