Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)
Feb 12th, 2025
Dear Taxpayer,
In line with recent developments in the GST registration process, applicants must adhere to the following steps as per Rule 8 of the CGST Rules, 2017:
1. Applicants Not Opting for Aadhaar Authentication:
- If you choose not to authenticate via Aadhaar, you must visit the designated GST Suvidha Kendra (GSK) for photo capturing and document verification.
- Upon selecting “NO” for Aadhaar authentication, an email will be sent with GSK details and required documents.
- You can schedule an appointment via a link in the email. An appointment confirmation will follow through mail.
- Visit the GSK at the scheduled time for photo capturing and document verification.
2. Applicants Opting for Aadhaar Authentication and Application Identified for Biometric Authentication:
- Promoters/Partners opting for Aadhaar authentication should first visit the GSK for biometric authentication and photo capturing, followed by the Primary Authorized Signatory (PAS).
- Promoters/Partners opting for Aadhaar authentication must visit the GSK for photo capturing and biometric authentication. The Primary Authorized Signatory (PAS) is required to carry the documents listed in the intimation email for verification at the GSK. Additionally, the PAS must undergo photo capturing and biometric authentication at the GSK as part of the process.
- If a Promoter/Partner has already been biometric verified in any State/UT during a previous registration, they will not need to visit the GSK again for photo capturing, biometric authentication, or document verification for any other entity where they act as Promoter/Partner. However, if she/he becomes the PAS of the entity, only document verification at the GSK will be required.
- In case PAS has already been biometric verified in any State/UT during a previous registration, she/he will need to visit the GSK only for document verification.
- If the Promoter/Partner and PAS are the same individual, she/he must visit the GSK for photo capturing, biometric authentication, and document verification. If already biometric verified in the past, only document verification at the GSK is required.
3. Non-Generation of Application Reference Number (ARN):
- For applicants opting for Aadhaar authentication and application identified for Biometric Authentication: If any of the Promoter/Partner or PAS fails to visit the GSK, or biometric authentication fails, or document verification is not completed within 15 days of submitting Part B of REG-01, the ARN will not be generated. Ensure that your Aadhaar details (name, date of birth, gender) are accurate to avoid authentication failures. If any discrepancies occur, update Aadhaar and visit the GSK within 15 days.
- For non-Aadhaar applicants: If photo capturing or document verification is not completed within 15 days, the ARN will not be generated.
Taxpayers are urged to follow this advisory to ensure smooth processing of their GST registration applications.
Understanding the Importance of Biometric Authentication in GST Registration
The GST registration process is evolving to strengthen compliance and prevent fraudulent registrations. The introduction of mandatory biometric authentication for certain applicants serves multiple purposes:
- Prevention of Fake Registrations: Ensuring that only genuine businesses obtain GST registration by verifying the identity of Promoters/Partners and PAS.
- Streamlining the Verification Process: Aadhaar-based authentication allows faster verification, reducing delays in approval.
- Enhancing Security Measures: Eliminating the risk of identity fraud and bogus business registrations.
How to Prepare for a Smooth GST Registration Process
To ensure that your GST registration is processed without any delays, follow these best practices:
- Ensure Aadhaar Details are Updated: Incorrect Aadhaar details can lead to authentication failure. Verify your Aadhaar details before initiating the registration process.
- Schedule GSK Appointments Promptly: Delays in visiting the designated GST Suvidha Kendra can result in non-generation of ARN.
- Carry All Required Documents: Ensure that all necessary documents listed in the intimation email are carried for verification at the GSK.
- Monitor Email Communications: Regularly check your email for updates regarding the verification process and respond accordingly.
Impact of New Registration Process on Businesses
While these procedural changes may seem stringent, they offer long-term benefits by making GST registration more secure and transparent. Businesses can expect:
- Faster Processing of GST Applications: Once biometric authentication is complete, registrations are expected to be processed more efficiently.
- Reduced Risk of Tax Fraud: Strengthened verification measures help prevent fraudulent claims and misuse of GST registrations.
- Compliance Alignment with Government Policies: Ensuring businesses are properly registered and comply with the necessary legal requirements.
Conclusion
The enhanced GST registration process under Rule 8 of the CGST Rules, 2017, aims to streamline tax compliance and prevent misuse of GST provisions. Taxpayers must familiarize themselves with these requirements and ensure that they adhere to the updated procedures. By following the guidelines, businesses can avoid unnecessary delays and ensure smooth registration under the GST framework.
For any clarifications or assistance, taxpayers can reach out to the GSTN helpdesk or visit their nearest GST Suvidha Kendra.
Thank You,
Team GSTN
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