MM TAX CLUB

This advisory 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.

Key Updates:

1. Amendment to Rule 8 of CGST Rules, 2017:

   • Applicants can now be identified on the common portal based on data analysis and risk parameters.

   • The process involves Biometric-based Aadhaar Authentication, taking a photograph of the applicant, and verifying the original copies of documents uploaded with the application.

2. Rollout of New Functionality:

   • The GSTN has developed this functionality, which was rolled out in Maharashtra and Lakshadweep on 8th February, 2025.

3. Document Verification and Appointment Booking Process:

   • After submitting Form GST REG-01, the applicant will receive an email with either of the following links:

     • (a) A link for OTP-based Aadhaar Authentication, OR

     • (b) A link for booking an appointment at a GST Suvidha Kendra (GSK) for Biometric-based Aadhaar Authentication and document verification.

4. Process for OTP-Based Aadhaar Authentication:

   • If the applicant receives the link mentioned in point 3(a), they can proceed as per the existing process.

5. Process for Biometric-Based Aadhaar Authentication:

   • If the applicant receives the link mentioned in point 3(b), they must book an appointment using the provided link.

   • The feature for booking appointments at designated GSKs is available for Maharashtra and Lakshadweep applicants.

6. Appointment Confirmation and Visit to GSK:

   • After booking, the applicant will receive a confirmation email.

   • The applicant must visit the designated GSK on the scheduled date and time.

7. Documents Required at GSK:

   • A copy (hard/soft) of the appointment confirmation email.

   • Jurisdiction details as mentioned in the intimation email.

   • Original Aadhaar Card and PAN Card.

   • Original documents uploaded with the application (as communicated in the intimation email).

8. Biometric Authentication and Document Verification Process:

   • The biometric authentication and document verification will be conducted at the GSK for all individuals required in GST application Form REG-01.

9. Timeframe for Biometric Authentication:

   • The applicant must book an appointment within the maximum permissible period as indicated in the intimation email.

   • The Application Reference Number (ARN) will be generated only after the successful completion of Biometric-based Aadhaar Authentication and document verification.

10. GSK Operational Days and Hours:

• GSKs will operate based on the guidelines provided by the respective state/UT administration.

This advisory aims to facilitate a smooth and efficient GST registration process by ensuring compliance with the latest procedural updates. For any further clarifications, applicants are advised to refer to official GSTN notifications or contact their respective jurisdictional GST officers.