Goods and Services Tax Network (GSTN) has issued an advisory regarding changes to the GST registration process in Sikkim, effective from May 1, 2025. Rule 8 of the CGST Rules, 2017 has been amended, allowing for applicant identification through biometric-based Aadhaar authentication, applicant photographs, and verification of original documents. This new system, developed by GSTN, introduces a process where applicants, after submitting Form GST REG-01, will receive either a link for OTP-based Aadhaar authentication (allowing them to proceed with the existing process) or a link to schedule an appointment at a designated GST Suvidha Kendra (GSK).
Applicants receiving the GSK appointment link must use it to book a visit for biometric-based Aadhaar authentication and document verification. Once an appointment is scheduled, applicants will receive a confirmation email and are required to visit the GSK with the appointment confirmation, jurisdiction details, original Aadhaar and PAN cards, and the original documents uploaded with their application. The biometric authentication and document verification will be conducted at the GSK for all individuals specified in the GST application Form REG-01.
Applicants are required to schedule their GSK visit within the time frame specified in the intimation email. After the biometric-based Aadhaar authentication and document verification are successfully completed, Application Reference Numbers (ARNs) will be generated. The operating days and hours of the GSKs will be determined by the state administration. This advisory aims to inform taxpayers in Sikkim about these procedural changes to the GST registration process.
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 Sikkim
May 1st, 2025
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 a 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 has been rolled out in Sikkim on 1st May, 2025.
3. The said functionality 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.
6. The feature of booking an appointment to visit a designated GSK is being enabled for the applicants of Sikkim and the applicants can book slots from 1st May, 2025..
7. After booking the appointment, 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.
8. At the time of the visit of GSK, the applicant is required to carry the following details/documents
(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.
9. 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.
10. 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.
11. The operation days and hours of GSKs will be as per the guidelines provided by the administration in your state.
Thanking You,
Team GSTN
