Here is a step-by-step illustration of the new process:

After submission of Form GST REG-01 for registration for GST, they will be sent an email by the system containing either of the two types of links:

• OTP-Based Aadhaar Authentication Link: Such applicants can proceed with the regular online authentication method through a one-time password (OTP).
• Appointment Booking Link: The applicants who receive this will be asked to schedule an appointment at an assigned GSK through a specific link for biometric verification and document verification. Their jurisdiction, along with the address and location details of the assigned GSK, will also be mentioned in the email ID.

Applicants who are required to visit a GSK must book their appointment using the provided link. This booking system is now live in Sikkim. After booking, a confirmation email will be sent, which must be carried (either in hard or soft copy) on the day of the appointment.

Documents Compulsory at the Time of Visit to GSK:

• A copy of the appointment confirmation email
• Jurisdiction details (as mentioned in the intimation email)
• Original Aadhaar Card and PAN Card
• Original copies of all documents uploaded with the GST application

All persons named in the GST application form will need to go through biometric authentication and document verification at the GSK. This process shall be completed within the time frame as indicated in the email. Only on successful biometric and document verification shall the system produce the Application Reference Number (ARN) for processing.

GSKs will work as per the guidelines laid down by the local Sikkim administration on working hours and days.

This move by GSTN seeks to enhance the authenticity and trustworthiness of GST registrations through the addition of an extra layer of face-to-face identity confirmation for risky cases.