The Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration is a new initiative by the Goods and Services Tax Network (GSTN) to streamline the GST registration process and enhance its security. The project was initially launched in Puducherry on August 30, 2023, and was rolled out in Gujarat on November 7, 2023.
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.
Under this pilot project, applicants for GST registration in Gujarat and Puducherry will be required to undergo biometric-based Aadhaar authentication and document verification at a designated GST Suvidha Kendra (GSK). The pilot project is currently applicable to applicants for GST registration in Gujarat and Puducherry. However, it is expected to be extended to other states in the future.
This Pilot Project is expected to bring significant improvements to the GST registration process. It will make the process more secure, streamlined, and transparent, thereby benefiting both taxpayers and the government.
This will ensure the authenticity of the applicant’s identity and the genuineness of the uploaded documents.
Key Features of the Pilot Project:
1. Biometric- Based Aadhaar Authentication: Applicants will be required to provide their Aadhaar number and undergo fingerprint scanning for verification.
2.Document Verification: Original documents uploaded with the GST application form will be verified at the GSK.
3. Appointment Booking: Applicants will need to book an appointment for biometric verification and document verification at a designated GSK.
4. ARN Generation: Upon successful completion of biometric verification and document verification, an Application Reference Number (ARN) will be generated.
Benefits of the Pilot Project:
1. Enhanced Security: Biometric authentication and document verification will prevent fraudulent registrations and protect the integrity of the GST system.
2. Streamlined Process: The new process will simplify the registration process and reduce the time taken for approval.
3. Improved Transparency: The process will be more transparent and accountable, ensuring that only genuine applicants are granted GST registration.
Documents Required for GSK Visit:
1. Appointment Confirmation Email: A copy of the appointment confirmation email received from GSTN.
2. Jurisdiction Details: Details of the jurisdiction as mentioned in the intimation email.
3. Aadhaar Number: Aadhaar number of the applicant.
4. Original Documents: Original documents uploaded with the GST application form, as communicated in the intimation email.
Steps on how to apply for GST registration under the pilot project:
1. Submit Form GST REG-01: Complete and submit Form GST REG-01 on the GST portal.
2. Receive Intimation Email: Upon submission, you’ll receive an intimation email with instructions for further steps.
3. Choose Authentication Method: You’ll be given two options for Aadhaar authentication:
a. OTP-based Aadhaar Authentication: Proceed with the existing process using OTP-based authentication.
b. Biometric-based Aadhaar Authentication: Book an appointment at a designated GSK for biometric verification.
4. Biometric Verification and Document Verification: If you choose biometric verification, visit the GSK at your chosen time and undergo biometric authentication and document verification.
5. Application Processing: Upon successful completion of biometric and document verification, your application will be processed, and you’ll receive your GSTIN (Goods and Services Tax Identification Number).
6. GST Registration: Once your application is processed and approved, you’ll be officially registered for GST.
The Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration is a progressive step towards making the GST registration process more secure, efficient, and transparent. By incorporating biometric authentication and document verification, it not only enhances the integrity of the system but also provides a user-friendly experience for applicants. With its expansion to other states in the future, this project is set to transform the GST registration landscape for the better.