Biometric based Aadhar Authentication for GST Registration

The Ministry of Finance has notified the Biometric based Aadhar Authentication for GST Registration on a Pan India basis via issuing a Notification.

In order to PAN India to roll out the Provisions of sub-rule (4A) of rule 8 of CGST Rules, 2017 as done by the Center vide Notification No. 04/2023 dated 31.03.2023 has been made applicable to all the States/ Union Territories for biometric authentication of Aadhaar number and in-person verification of the applicant before granting of registration in cases identified on the basis of data analytics and risk parameters.

Provisions for a mandatory visit to GST Suvida Kendra for photo-capturing and original document verification for those applicants who do not opt for biometric-based Aadhaar authentication have been made applicable by inserting a second proviso to sub-rule (4A) of rule 8 of CGST Rules, 2017 vide notification no. 12/2024 dated 10.07.2024.

The original documents uploaded with the GST registration application in FORM GST REG-01 must be verified. Such verification must be done at a Facilitation Centre notified by the Commissioner.

These provisions shall apply in all States and Union Territories w.e.f. 10.07.2024.

This was decided in the 53rd GST Council meeting held on 22nd June 2024 and CBIC notified the same via Notification No. 12/2024-Central Tax and Notification No. 13/2024-Central Tax dated 10.07.2024.

For Official Notification Download PDF Given Below: