Biometric verification for GST Registration

The Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration is a new initiative by the Goods and Services Tax Network (GSTN) to streamline the GST registration process and enhance its security. For the implantation of this initiative, the GSTN has issued an advisory for Biometric Aadhaar authentication and document verification pilot projects in Gujarat and Puducherry on 4th November 2023.

Implementation of Pilot Project

The above-said functionality has been developed by GSTN. It was launched in Puducherry on 30th August 2023 and will be rolled out in Gujarat on 7th November 2023.

Rule 8 of the CGST Rules, 2017 is amended to provide that an applicant can be identified on the common portal by way of the following:

• Biometric-based Aadhaar Authentication

• Taking a photograph of the applicant

• Verification of the original copy of the documents uploaded with the application.

Process of Biometric Verification

• This functionality 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 email

  1. A Link for OTP-based Aadhaar Authentication

  2. 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 email)

• If the applicant receives the link for OTP-based Aadhaar Authentication as mentioned in point (a), she/he can proceed with the application as per the existing process.

• However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the email. Once the applicant gets the confirmation of appointment through email (the appointment confirmation email), she/he will be able to visit the designated GSK as per the chosen schedule.

• At the time of the visit of GSK, the applicant is required to carry the following details.

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

  2. The details of jurisdiction as mentioned in the intimation email

  3. Aadhaar Number

  4. The original documents that were uploaded with the application, as communicated by the intimation e-mail.

• 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.

• The applicant is required to choose an appointment for the biometric verification during the maximum permissible period for the application as indicated in the intimation e-mail. In such cases, ARNs will be generated once the Biometric-based Aadhaar Authentication process and document verification are completed.

• The feature of booking an appointment to visit a designated GSK is currently available for the applicants of the Gujarat State and it will be extended to the other notified States/UTs shortly.

• The operation days and hours of GSKs will be as per the guidelines provided by the administration in your respective state.

Conclusion

GSTN has taken steps to speed up the GST registration process by enabling Biometric verification. This will motivate the intended taxpayers to get themselves registered effortlessly.