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

The Goods and Services Tax Network (GSTN) has issued an advisory on Biometric-Based Aadhaar Authentication and Document Verification for GST Registration for the applicants of Dadra and Nagar Haveli, Daman and Diu, and Chandigarh.

This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.

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. On August 24, 2024, it was rolled out in Dadra and Nagar Haveli, Daman and Diu, and Chandigarh.

The capability 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).

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 chosen GSK is now available to candidates in Dadra and Nagar Haveli, Daman and Diu, and Chandigarh.

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 GSK will perform biometric authentication and document verification for all relevant individuals in accordance with GST application Form REG-01.

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.