Biometric Aadhaar Authentication for GST Registration: A New Mandate for Select States

Biometric Aadhaar Authentication for GST Registration: A Step Toward Secure and Reliable Taxation

Date: December 8, 2024

In a significant update to the GST registration process, the Government of India has rolled out biometric-based Aadhaar authentication for applicants in Haryana, Manipur, Meghalaya, and Tripura. This move, effective from December 7, 2024, aims to enhance security and streamline the registration process by ensuring accurate identity verification. Here’s a detailed explanation of how Biometric Aadhaar Authentication for GST Registration works and what applicants need to know.

What Is Biometric Aadhaar Authentication for GST Registration?

Biometric Aadhaar Authentication for GST Registration is a new feature introduced by GSTN to improve the verification process during GST registration. As per the amended Rule 8 of the CGST Rules, 2017, applicants will now undergo biometric verification based on Aadhaar data. This step involves capturing biometric data (fingerprints, iris scans) and taking a photograph of the applicant to ensure that the person applying for GST registration is the rightful individual.

This feature has been rolled out in a phased manner, and applicants in the states of Haryana, Manipur, Meghalaya, and Tripura will now be subject to Biometric Aadhaar Authentication for GST Registration. The system will also allow for the verification of the documents submitted during the application process, ensuring that all the details are accurate and true.

Why Is Biometric Aadhaar Authentication Important?

The introduction of Biometric Aadhaar Authentication for GST Registration is part of the government’s efforts to combat fraud and ensure that only legitimate taxpayers are granted GST registration. By linking the biometric data of the applicant with their Aadhaar, the authorities can verify the identity with greater precision.

Previously, GST registration was processed with minimal physical checks, relying primarily on the documents provided by the applicant. However, this new system reduces the risk of fraudulent activities and ensures that the registration process is secure, transparent, and efficient.

What Happens After GST Registration Application?

Once an applicant submits their GST registration application through Form GST REG-01, the system will analyze the details and send one of two emails based on the applicant’s profile:

1. OTP-Based Aadhaar Authentication: If the system determines that OTP-based Aadhaar verification is sufficient, the applicant will receive a link to authenticate their Aadhaar using an OTP sent to their registered mobile number. This will allow the applicant to continue the GST registration process as per the usual procedure.

2. Biometric Authentication Appointment Link: In cases where Biometric Aadhaar Authentication for GST Registration is required, the applicant will receive a different email with a link to book an appointment at a designated GST Suvidha Kendra (GSK). The email will also provide the details of the nearest GSK and jurisdiction, where the biometric verification and document verification will take place.

How to Book an Appointment for Biometric Authentication?

For those who receive the appointment link for biometric authentication, it’s crucial to follow the steps carefully. Upon clicking the link, applicants will be redirected to a page where they can choose a convenient time to visit the designated GSK. After selecting the appointment time, the applicant will receive a confirmation email with all the necessary details, including the GSK address and the jurisdiction.

The applicant will need to carry the following documents when visiting the GSK:

• A copy (hard or soft) of the appointment confirmation email.
• The jurisdiction details as provided in the confirmation email.
• Original copies of Aadhaar and PAN cards.
• The original documents uploaded with the GST registration application.

This step is essential for ensuring that the biometric verification process is completed successfully. Biometric Aadhaar Authentication for GST Registration will be done at the GSK for all individuals listed in the GST application.

What to Expect After Completing Biometric Authentication?

Once the biometric authentication and document verification are complete, applicants will receive their Application Reference Number (ARN). The ARN is generated once the process is successfully concluded and acts as proof of the GST registration application.

It’s important to note that the applicant must choose an appointment slot within the permissible time frame mentioned in the confirmation email. Delaying the process may lead to complications or delays in receiving the ARN.

Operational Hours of GSKs

The operational hours of GST Suvidha Kendras (GSKs) may vary depending on the state’s guidelines. Applicants are advised to check the operational hours and ensure they visit the GSK as per the scheduled appointment.

Conclusion

The introduction of Biometric Aadhaar Authentication for GST Registration is a significant step in securing the GST registration process. By ensuring proper identity verification through biometric data and document checks, the government aims to reduce fraudulent activities and streamline the process for legitimate applicants. If you are applying for GST registration in Haryana, Manipur, Meghalaya, or Tripura, be sure to follow the steps outlined in the email you receive after submitting your GST REG-01 form.

Stay informed about the changes and ensure you complete the process correctly to avoid any delays. If you need assistance, don’t hesitate to reach out to the nearest GST Suvidha Kendra.