The GSTN has issued an advisory outlining recent updates to the GST registration process, specifically for applicants in Tamil Nadu and Himachal Pradesh. The changes, effective from January 28, 2025, introduce biometric-based Aadhaar authentication and document verification procedures.
Amendment to Rule 8 of CGST Rules, 2017: CGST Rule 8 has been amended to incorporate biometric-based Aadhaar authentication for GST registration applicants. This amendment allows applicants to be identified on the GST portal using data analysis and risk parameters, requiring biometric verification and original document validation.
Implementation in Tamil Nadu and Himachal Pradesh: The GSTN has rolled out the new functionality in Tamil Nadu and Himachal Pradesh, enabling biometric-based Aadhaar authentication and document verification for GST registration applicants in these states. The process includes an appointment booking system for visits to designated GST Suvidha Kendras (GSKs).
Appointment and Verification Process: Upon submitting the GST registration application (Form GST REG-01), applicants will receive an email with one of the following options:
i) A link for OTP-based Aadhaar authentication, allowing applicants to proceed with the existing registration process.
ii) A link to book an appointment at a GSK for biometric-based Aadhaar authentication and document verification, along with GSK details and jurisdiction information.
Appointment Booking and Confirmation: Applicants receiving the link for GSK appointments must book their visit using the provided link. Upon successful booking, a confirmation email will be sent, containing the appointment details. Applicants should visit the designated GSK as per the scheduled time.
Documents Required for GSK Visit: During the GSK visit, applicants must carry the following documents:
i) A copy (hard or soft) of the appointment confirmation email.
ii) Jurisdiction details mentioned in the intimation email.
iii) Original Aadhaar and PAN cards.
iv) Original documents uploaded with the application, as communicated in the intimation email.
Biometric Authentication and Document Verification: At the GSK, biometric authentication and document verification will be conducted for all required individuals as per the GST application Form REG-01. Applicants must schedule their appointment within the maximum permissible period indicated in the intimation email. Application Reference Numbers (ARNs) will be generated upon completion of the biometric-based Aadhaar authentication and document verification processes.
GSK Operating Hours: The operating days and hours of GSKs will follow the guidelines provided by the respective state administrations.
The GSTN’s advisory introduces significant changes to the GST registration process for applicants in Tamil Nadu and Himachal Pradesh, emphasizing biometric-based Aadhaar authentication and document verification. Applicants are advised to follow the outlined procedures to ensure a smooth registration process.
GSTN Advisory dated 28/01/2025: Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants in Tamil Nadu and Himachal Pradesh