This advisory informs all Goods and Services Tax (GST) registration applicants in Tamil Nadu and Himachal Pradesh about the mandatory implementation of biometric-based Aadhaar authentication and document verification.
This new process is designed to enhance the security and efficiency of the GST registration process, reducing fraudulent applications and ensuring the integrity of taxpayer data.
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.
Key Summary:
1. The above-said functionality has been developed by GSTN. It has been rolled out in Tamil Nadu and Himachal Pradesh on 28th January 2025.
2. 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 Link for OTP-based Aadhaar Authentication OR
- 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)
3. 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.
4. The feature of booking an appointment to visit a designated GSK is now available for the applicants of Tamil Nadu and Himachal Pradesh.
5. At the time of the visit of GSK, the applicant is required to carry the following details/documents
- a copy (hard/soft) of the appointment confirmation e-mail
- the details of jurisdiction as mentioned in the intimation e-mail
- Aadhaar Card and PAN Card (Original Copies)
- the original documents that were uploaded with the application, as communicated by the intimation e-mail.
6. 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.
Applicants facing any difficulties during the Aadhaar authentication or document upload process can contact the GST helpdesk.
This advisory aims to facilitate a smooth transition to the new GST registration process. All applicants are encouraged to familiarize themselves with the requirements and ensure they have the necessary documents and Aadhaar details ready.
- Source: Click Here
Disclaimer: Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.
