The Goods and Services Tax Network (GSTN) has introduced a new biometric-based Aadhaar authentication and document verification process for GST registration applicants in Gujarat and Puducherry. This initiative aims to streamline the registration process and enhance security. This article will provide a detailed analysis of the advisory for the pilot project.
1. Amendment to CGST Rules, 2017: Rule 8 of the CGST Rules, 2017 has been amended to allow applicants to be identified on the common portal using data analysis and risk parameters. This involves biometric-based Aadhaar authentication and the capture of the applicant’s photograph, along with verification of the original documents uploaded with the application.
2. Development by GSTN: The functionality for biometric-based Aadhaar authentication was developed by GSTN and was launched in Puducherry on August 30, 2023. It is set to roll out in Gujarat on November 7, 2023.
3. Document Verification and Appointment Booking: This new functionality also includes document verification and appointment booking. After submitting the application (Form GST REG-01), applicants will receive one of two links in their email:
- A link for OTP-based Aadhaar authentication.
- A link for booking an appointment at a GST Suvidha Kendra (GSK) for biometric-based Aadhaar authentication and document verification.
4. OTP-Based Authentication: If applicants receive the OTP-based Aadhaar authentication link, they can proceed with the registration process as usual.
5. Appointment Booking: If applicants receive the appointment booking link, they must schedule a visit to the designated GSK. Once the appointment is confirmed via email, they can visit the GSK as scheduled.
6. Required Details: During the GSK visit, applicants must carry the following:
- A copy of the appointment confirmation email
- Jurisdiction details mentioned in the intimation email
- Aadhaar number
- Original documents uploaded with the application, as communicated in the intimation email.
7. Biometric Authentication and Document Verification: These procedures will be carried out at the GSK for all individuals as per the GST application Form REG-01.
8. Appointment Scheduling: Applicants need to choose an appointment for biometric verification within the specified time frame mentioned in the intimation email. ARNs will be generated once the biometric Aadhaar authentication and document verification are completed.
9. Expansion of the Feature: Currently, the appointment booking feature is available for Gujarat applicants, and it will soon be extended to other notified states/union territories.
10. Operating Hours: The operating days and hours of GSKs will follow guidelines provided by the respective state administration.
Conclusion: The introduction of biometric-based Aadhaar authentication and document verification is a significant step towards simplifying the GST registration process while ensuring security. Applicants in Gujarat and Puducherry are among the first to benefit from this system, with plans to extend it to other regions. Stay updated with the latest information to make the registration process smoother and more efficient. Thank you for choosing to be a part of the GSTN community.
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GSTN Advisory for Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Gujarat and Puducherry
04/11/2023
Dear Taxpayers,
This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.
1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.
2. The above-said functionality has been developed by GSTN. It was launched in Puducherry on 30th August 2023 and will be rolled out in Gujarat on 7th November 2023.
3. The said functionality now also provides for the document verification and appointment booking process. After the submission of the application in Form GST REG-01, the applicant will receive either of the following links in the 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) along with the details of the GSK and jurisdiction, for Biometric-based Aadhaar Authentication and document verification (the intimation e-mail)
4. If the applicant receives the link for OTP-based Aadhaar Authentication as mentioned in point 3(a), she/he can proceed with the application as per the existing process.
5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail. Once the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.
6. At the time of the visit of GSK, the applicant is required to carry the following details.
(a) a copy (hard/soft) of the appointment confirmation e-mail
(b) the details of jurisdiction as mentioned in the intimation e-mail
(c) Aadhaar Number
(d) the original documents that were uploaded with the application, as communicated by the intimation e-mail.
7. The biometric authentication and document verification will be done at the GSK, for all the required individuals as per the GST application Form REG-01.
8. The applicant is required to choose an appointment for the biometric verification during the maximum permissible period for the application as indicated in the intimation e-mail. In such cases, ARNs will be generated once the Biometric-based Aadhaar Authentication process and document verification are completed.
9. The feature of booking an appointment to visit a designated GSK is currently available for the applicants of the Gujarat State and it will be extended to the other notified States/UTs shortly.
10. The operation days and hours of GSKs will be as per the guidelines provided by the administration in your respective state.
Thanking you,
Team GSTN
