MM TAX CLUB

The Goods and Services Tax Network (GSTN) has introduced new measures to enhance the GST registration process, specifically for applicants from Tamil Nadu and Himachal Pradesh. Effective from 28th January 2025, these changes include Biometric-based Aadhaar Authentication and document verification to strengthen the identity verification process.

Key Highlights of the New Process:

1. Amendment to Rule 8 of CGST Rules, 2017:
   The rule has been updated to allow applicants to be identified based on data analysis and risk parameters. This involves biometric-based Aadhaar authentication and a photograph of the applicant along with the verification of original documents uploaded during registration.

2. Rollout of Biometric Authentication:
   GSTN has implemented this functionality in Tamil Nadu and Himachal Pradesh, effective 28th January 2025.

3. Application Process Update:
   Upon submission of Form GST REG-01, applicants will receive an e-mail with one of the following:

   • OTP-based Aadhaar Authentication Link: Proceed with the existing OTP verification process.

   • Appointment Booking Link for Biometric Verification at GST Suvidha Kendra (GSK): If the applicant is identified for biometric verification, they must visit a designated GSK for document authentication.

4. Booking an Appointment for Biometric Verification:
   Applicants selected for biometric verification must book an appointment using the link provided in their e-mail.

5. Appointment Confirmation:
   Upon booking, the applicant will receive a confirmation e-mail specifying the details of their appointment at the designated GSK.

6. Documents Required for GSK Visit:
   Applicants visiting GSKs must carry:

   • A copy (hard/soft) of the appointment confirmation e-mail

   • Details of jurisdiction as mentioned in the intimation e-mail

   • Original Aadhaar Card and PAN Card

   • Original documents uploaded with the application (as mentioned in the intimation e-mail)

7. Completion of Biometric Authentication:

   • Biometric authentication and document verification will be conducted at the GSK.

   • ARNs (Acknowledgment Reference Numbers) will be generated only after the successful completion of this process.

8. Timeline for Biometric Verification:
   Applicants must complete biometric verification within the permissible period mentioned in the intimation e-mail. Failure to do so may impact the registration process.

9. Operation Hours of GSKs:
   The working hours of GSKs will be as per the guidelines provided by the state administration.

Conclusion:

These new security measures aim to enhance the integrity of the GST registration process. Applicants from Tamil Nadu and Himachal Pradesh must follow the updated authentication process diligently to ensure seamless registration. For further updates, visit the official GST portal or contact your jurisdictional GST office.