GSTN Advisory for Biometric Aadhaar Authentication for GST Registration in Assam

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

This is to provide taxpayers with updates on recent developments in the GST registration application process. It is recommended that you keep the following factors 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 Assam on 1st April, 2025.

3. The functionality also allows for 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).

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 arrange an appointment to visit the chosen GSK using the link provided in the email.

6. The feature of scheduling an appointment to visit a selected GSK is being enabled for Assam applicants, and they will be able to book slots beginning April 1, 2025.

7. After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.

8. 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.

9. 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.

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.

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