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
10) Punjab
11) Delhi
12) Bihar
13) Karnataka
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Bihar, Delhi, Karnataka, and Punjab
Date: September 6th, 2024
Dear Taxpayers,
The GST Network (GSTN) has introduced significant updates to the GST registration process to enhance security and streamline document verification. This advisory outlines the key steps and changes that GST registration applicants in Bihar, Delhi, Karnataka, and Punjab must follow. Below are the important details you should be aware of during the registration process:
1. Amendment to Rule 8 of the CGST Rules, 2017
The registration process has been modified to include Biometric-based Aadhaar Authentication. Applicants will now be identified based on risk parameters and data analysis on the GST portal. This includes:
- Biometric-based Aadhaar Authentication.
- A photograph of the applicant.
- Verification of the original documents that were uploaded with the registration application.
2. Rollout of New Functionality
This new functionality for biometric authentication and document verification was developed by GSTN and is now available in Bihar, Delhi, Karnataka, and Punjab, effective from 6th September 2024.
3. Document Verification and Appointment Process
Upon submitting the GST registration application via Form GST REG-01, the applicant will receive one of the following links through email:
- (a) OTP-based Aadhaar Authentication Link
If the applicant receives this link, they can proceed with the registration process using OTP authentication, following the existing process. - (b) Link for Biometric Authentication Appointment
If this link is received, the applicant must book an appointment to visit a GST Suvidha Kendra (GSK) for biometric authentication and document verification. The email will include the location details and jurisdiction of the designated GSK.
4. Existing Process for OTP-based Aadhaar Authentication
If the applicant receives an OTP-based Aadhaar authentication link as per point 3(a), they can proceed with the application following the usual process. No additional verification steps will be required in such cases.
5. Appointment for Biometric-based Aadhaar Authentication
For applicants who receive the biometric authentication link as mentioned in point 3(b), the following steps should be followed:
- Use the provided link to book an appointment at a designated GSK.
- The feature for booking the appointment is now live for applicants from Bihar, Delhi, Karnataka, and Punjab.
6. Appointment Confirmation
After booking the appointment, the applicant will receive a confirmation email detailing the appointment schedule. The applicant must attend the GSK as per the booked appointment.
7. Required Documents for GSK Visit
Applicants visiting the GSK for biometric authentication must carry the following:
- A copy (hard/soft) of the appointment confirmation email.
- Details of the jurisdiction mentioned in the intimation email.
- Original Aadhaar Card and PAN Card.
- Original documents that were uploaded during the registration application process.
8. Biometric Authentication at GSK
At the GSK, biometric authentication and document verification will be conducted for all individuals mentioned in the GST REG-01 application form.
9. Deadline for Biometric Verification
Applicants must complete the biometric verification process within the permissible time period mentioned in the intimation email. After successful completion of the authentication and document verification, the Acknowledgement Reference Number (ARN) will be generated.
10. Operational Hours of GSK
The operation days and hours for the GSK will follow the guidelines provided by the respective State administrations.
Thank you,
Team GSTN
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