Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Gujarat and Puducherry

Dear Taxpayers,

We would like to update you on recent developments regarding the GST registration application process. Here are key points to keep in mind during the registration process:

1. Amendment to Rule 8 of the CGST Rules, 2017: The rule now allows for the identification of an applicant on the common portal based on data analysis and risk parameters for Biometric-based Aadhaar Authentication. The process includes taking a photograph of the applicant and verifying the original documents uploaded with the application.
2. Functionality Developed by GSTN: The functionality for this process has been developed by GSTN. It was initially launched in Puducherry on August 30, 2023, and will be rolled out in Gujarat on November 7, 2023.
3. Document Verification and Appointment Booking: This functionality also covers document verification and appointment booking. After submitting the application in Form GST REG-01, the applicant will receive one of the following links in their email:(a) A Link for OTP-based Aadhaar Authentication (b) A link for booking an appointment with details to visit a GST Suvidha Kendra (GSK) for Biometric-based Aadhaar Authentication and document verification.
4. OTP-based Aadhaar Authentication: If the applicant receives the link for OTP-based Aadhaar Authentication, they can proceed with the application using the existing process.
5. Appointment Confirmation: If the applicant receives the link for visiting a GSK, they need to book an appointment using the provided link. Once the appointment is confirmed via email, they can visit the designated GSK as per the chosen schedule.
6. Required Details for GSK Visit: During the GSK visit, the applicant should carry:(a) A copy (hard/soft) of the appointment confirmation email (b) Details of the jurisdiction (as mentioned in the intimation email) (c) Aadhaar Number (d) Original documents uploaded with the application, as communicated in the intimation email.
7. Biometric Authentication and Document Verification: These processes will be conducted at the GSK for all individuals mentioned in the GST application Form REG-01.
8. Appointment Timing: Applicants must choose an appointment for biometric verification within the permissible period as indicated in the intimation email. ARNs will be generated once the Biometric-based Aadhaar Authentication process and document verification are completed.
9. Extending to Other States/UTs: The appointment booking feature is currently available for Gujarat State applicants and will be extended to other notified States/UTs shortly.
10. GSK Operating Hours: The operation days and hours of GSKs will follow the guidelines provided by the respective state administration.

Thank you for your cooperation.

Team GSTN

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