The GSTN released an Advisory on August 28, 2023, concerning applicants who have chosen Biometric-based Aadhaar Authentication for their GST Registration application.
A change has been introduced to Rule 8 of CGST Rules. This change specifies that applicants who have indicated their preference for Aadhaar number authentication and have been identified through data analysis and risk assessment on the common portal will now undergo biometric-based Aadhaar authentication. Additionally, photographs of the applicants will be taken as part of this process.
The implementation of this change has reached its pilot phase, and the necessary functionality is prepared for launch on the GSTN portal. This new feature will first be introduced in Puducherry, starting from August 30, 2023. Here’s how the process will work: Once an application in Form GST REG-01 is submitted, but before the Application Reference Number (ARN) is generated, the applicant will receive either a message to visit a GST Suvidha Kendra (GSK) or a link on their declared Mobile and Email ID, as applicable at the Temporary Reference Number (TRN) stage. This step depends on the identification made by the common portal, facilitating a streamlined registration process.
For applicants who receive a link on their Mobile & Email ID for Aadhaar Authentication, they can proceed as per the current implementation to complete their application.
On the other hand, applicants who receive a message to visit GSK will need to go to the designated GSK location as communicated through Mobile/Email. Here, they will undergo biometric authentication for all necessary individuals according to the GST Application Form REG-01. It’s important to note that these applicants should visit the GSK before the TRN expiry date, as specified in the Email outlining the Biometric-based Aadhaar Authentication process. In such cases, the Application Reference Number (ARN) will only be generated after the successful completion of the Biometric-based Aadhaar Authentication process.
The operational days of the GSK will be determined by the state administration’s guidance.
You can find the complete details in the Advisory available at this link: Advisory Link.