Introduction: The Goods and Services Tax Network (GSTN) has issued a significant advisory to GST (Goods and Services Tax) applicants regarding the Aadhaar authentication process for registration. The advisory outlines the new biometric-based Aadhaar authentication process and its pilot implementation details.
Key Points of the Advisory:
1. Rule 8 Amendment: Rule 8 of the CGST (Central Goods and Services Tax) Rules has been amended to introduce biometric-based Aadhaar authentication for applicants. Those who opted for Aadhaar number authentication during application submission may now need to undergo biometric verification based on data analysis and risk assessment.
2. Pilot Implementation: The new biometric authentication functionality is ready for rollout on the GSTN portal. The pilot phase of implementation is set to begin in Puducherry from August 30, 2023. This phase aims to test and refine the process before wider implementation.
3. Process for Applicants with Aadhaar Link: Applicants who receive a link for Aadhaar authentication on their declared mobile and email IDs can proceed with their application as per the existing process. They will be able to complete their registration by following the provided link.
4. Process for Applicants Visiting GST Suvidha Kendra (GSK): Applicants who are instructed to visit a GST Suvidha Kendra (GSK) through a message will need to follow this procedure. They should visit the designated GSK location as communicated through mobile and email. At the GSK, they must undergo biometric authentication for all individuals as per the details provided in Form GST REG-01.
5. Application Reference Number (ARN) Generation: For applicants undergoing biometric-based Aadhaar authentication, the Application Reference Number (ARN) will be generated only after the successful completion of the authentication process at the GSK. This step ensures a comprehensive and secure registration process.
6. GSK Operation Days: The operation days of GST Suvidha Kendras (GSKs) will be determined and communicated by the state administration. Applicants are advised to adhere to the timelines provided in their emails to ensure the completion of the biometric authentication process before the TRN (Temporary Reference Number) expiry.
Conclusion: The advisory issued by GSTN signifies a step towards enhancing the security and authenticity of the GST registration process. By introducing biometric-based Aadhaar authentication, the GSTN aims to strengthen the registration process and mitigate potential risks. Applicants are encouraged to follow the instructions provided in the advisory to ensure a smooth and successful registration experience. The pilot implementation in Puducherry will provide valuable insights for refining the process before its wider application.
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GSTN Advisory for applicants where GST Registration application marked for Biometric-based Aadhaar Authentication
28/08/2023
Dear Taxpayers,
1. Rule 8 of CGST Rules had been amended to provide that those applicants who had opted for authentication of Aadhaar number and identified on the common portal, based on data analysis and risk parameters, shall be placed for biometric-based Aadhaar authentication and taking photograph(s) of the applicant.
2. Pilot for implementation of the above change is ready and the functionality is ready for roll out by GSTN portal. This functionality is being launched in Puducherry from 30th August, 2023 in the pilot phase. After submission of application in Form GST REG-01 and before generation of ARN, the applicant will either get the message for visiting GST Suvidha Kendra (GSK) or a link on the declared Mobile and Email ID; as may be applicable at TRN stage, based on identification by common portal so that registration process may be completed.
3. Those applicants who get the link on Mobile & Email ID for Aadhaar Authentication, they can proceed for completing their application as per existing implementation.
4. However, those applicants who get message for visiting GSK, will be required to visit at the designated GSK as conveyed on Mobile/Email and get biometric authentication for all required persons as per the GST Application Form REG-01. The applicants are requested to visit GSK before the TRN expiry date as detailed in Email for Biometric-based Aadhaar Authentication process. In this case, Application Reference Number (ARN) will be generated only after the completion of Biometric-based Aadhaar Authentication process
5. The days of operation of GSK would be as advised by the administration in your state.
Thanking you,
Team GSTN
Where do I get the address of the GSK?