GSTN Advisory for GST Registration Process under Rule 8 of CGST Rules 2017:

GSTN Advisory for GST Registration Process under Rule 8 of CGST Rules 2017 The Goods and Services Tax Network (GSTN) has issued an advisory for the GST registration process under Rule 8 of CGST Rules 2017. The advisory reads as follows: In line with recent developments in the GST registration process, applicants must adhere to the following steps as per Rule 8 of the CGST Rules, 2017: 1. Applicants Not Opting for Aadhaar Authentication:

• If you choose not to authenticate via Aadhaar, you must visit the designated GST Suvidha Kendra (GSK) for photo capturing and document verification.
• Upon selecting "NO" for Aadhaar authentication, an email will be sent with GSK details and required documents.
• You can schedule an appointment via a link in the email. An appointment confirmation will follow through mail.
• Visit the GSK at the scheduled time for photo capture and document verification.

2. Applicants Opting for Aadhaar Authentication and application identified for Biometric Authentication:

• Promoters/Partners opting for Aadhaar authentication should first visit the GSK for biometric authentication and photo capturing, followed by the Primary Authorized Signatory (PAS).
• Promoters/Partners opting for Aadhaar authentication must visit the GSK for photo capture and biometric authentication. The primary authorised signatory (PAS) must bring the documents indicated in the intimation email for verification at the GSK. In addition, the PAS must be photographed and biometrically authenticated at the GSK as part of the process.
• If a promoter/partner has already been biometrically verified in any state/UT during a previous registration, they will not be required to go back to the GSK for photo capture, biometric authentication, or document verification for any other organisation where they function as promoter/partner. However, if she or he becomes the entity's PAS, simply document verification at the GSK is required.
• In case PAS has already been biometrically verified in any State/UT during a previous registration, she/he will need to visit the GSK only for document verification.
• If the promoter/partner and PAS are the same individual, she/he must visit the GSK for photo capture, biometric authentication, and document verification. If already biometric verified in the past, only document verification at the GSK is required.

3. Non-Generation of Application Reference Number (ARN):

• For applicants who opted for Aadhaar-authentication and applications identified for biometric authentication: If any of the promoter/partner or PAS fails to visit the GSK, biometric authentication fails, or document verification is not completed within 15 days of submitting Part B of REG-01, the ARN will not be generated. Ensure that your Aadhaar details (name, date of birth, gender) are accurate to avoid authentication failures. If any discrepancies occur, update Aadhaar and visit the GSK within 15 days.
• For non-Aadhaar applicants: If photo capturing or document verification is not completed within 15 days, the ARN will not be generated.

Taxpayers are urged to follow this advisory to ensure smooth processing of their GST registration applications.