GSTN has issued advisory concerning the recently revised GST registration process, integrating biometric-based Aadhaar authentication and document verification. Below are the crucial points of the GSTN Advisory:
i) Amendment to CGST Rules (Rule 8): The amended rule now requires applicants to authenticate their Aadhaar using biometrics and submit a photograph during the application process. Additionally, the original documents uploaded with the application must also be verified.
ii) Implementation: GSTN has already implemented this process in Puducherry (as of 30th August 2023), and it will be introduced in Gujarat on 7th November 2023.
iii) New Functionality: Document verification and appointment scheduling are now available within this system. Post the GST REG-01 application submission, applicants will receive either:
a) An OTP-based Aadhaar Authentication link, or
b) A link to schedule an appointment at a GST Suvidha Kendra (GSK), with information about the GSK and jurisdiction, necessary for the biometric-based Aadhaar Authentication and document verification process (the intimation email).
iv) For OTP-Based Aadhaar Authentication: If you receive this link, proceed with the application as usual.
v) For GSK Appointment Link: If you receive this link, use it to schedule an appointment at the designated GSK. A confirmation email (the appointment confirmation email) will specify when and where to interview.
vi) Required Materials for GSK Appointment: During your GSK visit, bring:
a) A copy (hard/soft) of the appointment confirmation email.
b) The jurisdiction details from the intimation email.
c) Your Aadhaar Number.
d) The original documents that were uploaded with the application (as indicated in the intimation email).
vii) Verification Procedure: The GSK will conduct the biometric authentication and document verification in accordance with the information provided in the GST application Form REG-01.
viii) ARN Generation: ARNs will be generated upon the completion of the Biometric-based Aadhaar Authentication process and document verification.
ix) Region-Specific Availability: The GSK appointment feature is currently available in Gujarat but will soon extend to other notified States/UTs.
x) GSK Operating Hours: Refer to the local administration guidelines to know the working days and hours for your respective GSK.
In summary, under amended CGST Rule 8, applicants will now receive links for either OTP-based Aadhaar authentication or booking appointments at GST Suvidha Kendras (GSKs) for biometric verification. Those asked to visit GSKs must complete the verification process within the maximum permissible time period indicated in the email to generate the Application Reference Number (ARN).
This aims to enhance security and reduce processing time for GST registration. The feature is expected to be rolled out across India soon as per CBIC guidelines, with GSK timings as per state rules. With widespread Aadhaar use, this will improve the GST registration experience and boost tax compliance. The new biometric verification process is a step towards streamlining and securing GST registration.
https://www.gst.gov.in/newsandupdates/read/611
Related Posts: