Goods and Services Tax Network (GSTN) has introduced a new biometric-based Aadhaar authentication and document verification process for GST registration applicants in Uttarakhand, effective from July 28th, 2024. According to the amended Rule 8 of the CGST Rules, 2017, applicants can now be identified through data analysis and risk parameters. Upon submitting the GST REG-01 form, applicants will receive an email with a link for either OTP-based Aadhaar Authentication or an appointment booking for biometric authentication at a GST Suvidha Kendra (GSK). If the latter, they must bring the appointment confirmation email, jurisdiction details, Aadhaar and PAN cards, and original documents uploaded during application. The authentication and verification process will be completed at the GSK. Applicants must book appointments within the permissible period, and Application Reference Numbers (ARNs) will be generated post-verification. GSK operating hours will follow state administration guidelines.
Goods and Services Tax
Government of India, States and Union Territories
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Uttarakhand
Jul 28th, 2024
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 a photograph of the applicant along with the verification of the original copy of the docu-ments uploaded with the application.
2. The above-said functionality has been developed by GSTN. It has been rolled out in Uttarakhand on 28th July 2024.
3. The said functionality also provides for the document verification and appointment booking pro-cess. 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 Card and PAN Card (Original Copies)
(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 re-quired 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 biometric authentication and document verification will be done at the GSK, for all the re-quired individuals as per the GST application Form REG-01.
10. The operation days and hours of GSKs will be as per the guidelines provided by the administration in your respective state.
Thanks,
Team GSTN
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