Highlights of GSTN Advisory dated 15/12/2024
A. Compliance with Amended CGST Rule 8
CGST Rule 8 has been amended so as to facilitate the option for biometric-based Aadhaar authentication. Now the applicant can be verified at the common portal based upon data analysis and risk parameters. The said process of verification shall involve capture of a photograph of the applicant and verification of the originals of the documents uploaded along with the application.
B. Implementation in Chhattisgarh, Goa and Mizoram
This facility has been developed by GSTN and will be rolled out starting December 15th, 2024, in Chhattisgarh, Goa, and Mizoram. To begin with, the aforesaid rollout in the said States/ UT includes both biometric-based Aadhaar authentication and verification through documents.
C. Procedure for Applicants of GST Registration
1. Submission of Application: The applicant shall submit the application for GST registration using Form GST REG-01.
2. Receiving Authentication Link: Once submitted, the applicant will receive an e-mail containing one of the following links:
(a) OTP-based Aadhaar Authentication: Applicants can proceed with the existing process.
(b) Biometric Authentication at GSK: Applicants are required to visit a GST Suvidha Kendra (GSK) for biometric authentication and verification of documents.
3. Appointment Booking: Applicants receiving the link for biometric authentication need to book the appointment using the link provided. Appointment booking feature is presently made available to applicants of Chhattisgarh, Goa and Mizoram.
4. Documents to Carry Along in GSK Visit: The following is to be carried along with the applicant at the time of the GSK visit:
(i) Hard or soft copy of appointment confirmation email.
(ii) Details regarding jurisdiction stated in intimation email.
(iii) Original of Aadhar card and PAN card.
(iv) Original documents uploaded with the application.
5. Biometric Authentication and Document Verification: At the GSK, biometric authentication and document verification shall be carried out for all the applicants as mentioned in the GST application Form REG-01. The applicant has to select an appointment date within the maximum allowed period mentioned in the intimation email. ARN would be generated only upon completion of biometric authentication and verification of documents.
6. Operation Days and Hours of GSKs: Operation days and hours of GSKs will be according to guidelines provided by the state administration. The applicants are expected to visit on the timeline provided in the email, failing which, the applicants will not be able to perform the biometric authentication after the TRN has expired.
Conclusion
Using biometric Aadhaar checks and document verification for GST registration, makes the process safer. One should make sure to follow the steps mentioned in the GSTN advisory for smooth GST registration process.
GSTN Advisory dated 15/12/2024: Biometric Aadhaar Authentication/ Document Verification for GST Registration in Chhattisgarh/Goa/Mizoram