MM TAX CLUB

This advisory serves to inform taxpayers about recent developments in the GST registration process. The following key points outline the new requirements and procedures:

Key Updates:

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

   • The rule has been revised to enable applicant identification through data analysis and risk parameters.

   • It mandates biometric-based Aadhaar authentication and a photograph of the applicant, along with verification of the original documents uploaded with the application.

2. Implementation of the New Functionality:

   • GSTN has developed this functionality, which was rolled out in Jharkhand and Andaman and Nicobar Islands on February 15, 2025.

3. Verification and Appointment Booking Process:

   • Upon submission of Form GST REG-01, applicants will receive an email with either:

     • (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. Procedure Based on the Received Email:

   • If the applicant receives a link for OTP-based Aadhaar authentication (as per point 3(a)), they can proceed with the existing process.

   • If the applicant receives an appointment booking link (as per point 3(b)), they must schedule a visit to the designated GSK using the provided link.

5. Appointment Confirmation:

   • Once the appointment is booked, the applicant will receive a confirmation email with details of the visit.

6. Required Documents for GSK Visit:

   • At the time of the visit, the applicant must carry:

     • A hard/soft copy 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.

7. Biometric Authentication & Verification:

   • All individuals listed in GST REG-01 must undergo biometric authentication and document verification at the GSK.

8. Timeframe for Biometric Verification:

   • Applicants must complete biometric authentication within the permissible period specified in the intimation email.

   • ARN (Application Reference Number) will be generated only after successful biometric authentication and document verification.

9. GSK Operational Hours:

   • The operational days and hours of GSKs will be as per the guidelines issued by the respective state/UT administration.

For any further clarification, applicants are advised to visit the official GST portal or contact their nearest GST Suvidha Kendra (GSK).

Stay compliant and ensure a smooth GST registration process!