3 new states notified on 24 August 2024 for Mandatory Biometric Aadhaar Authentication : GST

Biometric Aadhaar authentication is now made compulsory by an amendment in the CGST Act and Rules for all new GST registrations across India. The government is notifying the states in a phased manner, and the following states are now ready for this implementation: 

1) Jammu & Kashmir, 

2) West Bengal, 

3) Uttarakhand, 

4) Gujarat, 

5) Puducherry, and

6) Andhra Pradesh

7) Chandigarh

8) Dadra and Nagar Haveli

9) Daman & Diu

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Dadra and Nagar Haveli and Daman and Diu AND Chandigarh

Aug 24th, 2024

Dear Taxpayers,

This is to inform you about recent developments concerning the application process for GST registration. Please keep the following key points in mind during the registration process:

1. Amendment to Rule 8 of the CGST Rules, 2017:
   The rule has been amended to allow an applicant to be identified on the common portal based on data analysis and risk parameters for Biometric-based Aadhaar Authentication. This process includes taking a photograph of the applicant and verifying the original copy of the documents uploaded with the application.
2. Implementation of New Functionality:
   The above-mentioned functionality has been developed by GSTN and rolled out in Dadra and Nagar Haveli, Daman and Diu, and Chandigarh on 24th August 2024.
3. Document Verification and Appointment Booking Process:
   After submitting the application in Form GST REG-01, the applicant will receive either of the following links in their 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) for Biometric-based Aadhaar Authentication and document verification (the intimation e-mail).
4. OTP-based Aadhaar Authentication:
   If the applicant receives the link mentioned in point 3(a), they can proceed with the application as per the existing process.
5. Appointment Booking for GSK Visit:
   If the applicant receives the link mentioned in point 3(b), they must book an appointment to visit the designated GSK using the link provided in the e-mail.
6. Availability of Appointment Booking Feature:
   The feature of booking an appointment to visit a designated GSK is now available for applicants of Dadra and Nagar Haveli, Daman and Diu, and Chandigarh.
7. Confirmation of Appointment:
   After booking the appointment, the applicant will receive a confirmation e-mail (the appointment confirmation e-mail) and will be able to visit the designated GSK as per the chosen schedule.
8. Documents Required for GSK Visit:
   At the time of the visit to the GSK, the applicant must carry the following:
   • A copy (hard/soft) of the appointment confirmation e-mail.
   • The details of jurisdiction as mentioned in the intimation e-mail.
   • Original Aadhaar Card and PAN Card.
   • The original documents uploaded with the application, as communicated in the intimation e-mail.
9. Biometric Authentication and Document Verification:
   These processes will be conducted at the GSK for all the required individuals as per the GST application Form REG-01.
10. Appointment Timing:
    The applicant is required to choose an appointment for biometric verification within the maximum permissible period as indicated in the intimation e-mail. ARNs will be generated once the Biometric-based Aadhaar Authentication process and document verification are completed.
11. GSK Operation Days and Hours:
    The operation days and hours of GSKs will follow the guidelines provided by the administration in your respective Union Territory.

Thanks,
Team GSTN

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