GSTN issued an advisory for Biometric-Based Aadhaar Authentication for Jammu & Kashmir and West Bengal applicants!

As per Rule 8(4A) of CGST Rules, 2017, when a person opts for authentication of an Aadhaar number for GST registration, he shall complete the Aadhaar Authentication within 15 days of submission of the application.

Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.

GSTN issued an advisory on the 02^nd of August, 2024 regarding Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Jammu & Kashmir and West Bengal. Let's understand it!

Advisory dated 02^nd August 2024

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Jammu & Kashmir and West Bengal

Aug 2nd, 2024

Dear Taxpayers,

This is to inform taxpayers about recent developments concerning the application process for GST registration. Remember the following key points during the registration process:

1.    Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.

2.    GSTN has developed the above-said functionality. It has been rolled out in Jammu & Kashmir and West Bengal on 02nd August 2024.

3.    The said functionality also 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 e-mail,

(a)   A Link for OTP-based Aadhaar Authentication OR

(b)   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 e-mail) .

4.    If the applicant receives the link for OTP-based Aadhaar Authentication as mentioned in point 3(a), she/he can proceed with the application as per the existing process.

5.    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 e-mail. Once the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.

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

(a)   a copy (hard/soft) of the appointment confirmation e-mail

(b)   the details of jurisdiction as mentioned in the intimation e-mail

(c)   Aadhaar Card and PAN Card (Original Copies)

(d)   the original documents that were uploaded with the application, as communicated by the intimation e-mail.

7.    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.

8.    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.

9.    The feature of booking an appointment to visit a designated GSK is now available for the applicants of Jammu & Kashmir and West Bengal.

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

Thanking you,
Team GSTN

Key takeaways from the Advisory

• Amendment to Rule 8: The CGST Rules, 2017 have been amended to allow identification of applicants through Biometric-based Aadhaar Authentication, including a photograph and verification of original documents.
• Implementation in Jammu & Kashmir and West Bengal: The new biometric authentication process was rolled out on August 2, 2024, specifically for applicants in Jammu & Kashmir and West Bengal.
• Dual Authentication Options: After applying for GST registration, applicants will receive either:

1. A link for OTP-based Aadhaar Authentication, or
2. A link to book an appointment for Biometric-based Aadhaar Authentication at a GST Suvidha Kendra (GSK).

• Process of GSK: The applicants must book an appointment through the provided link and then bring the appointment confirmation email, jurisdiction details, original Aadhaar and PAN cards, and other original documents uploaded during the application. 

• GSK Operating Hours: GSKs will operate according to the guidelines provided by the state administration.

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^Conclusion

In conclusion, the recent amendment to Rule 8 of the CGST Rules, 2017 introduces a streamlined and secure process for GST registration applicants in Jammu & Kashmir and West Bengal through Biometric-based Aadhaar Authentication. This ensures that applicants are accurately identified and their documents verified, enhancing the integrity of the registration process.

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