The GST registration process has recently been updated to include biometric authentication and document verification requirements. As per Rule 8 of the CGST Rules, 2017, applicants must adhere to specific steps depending on whether they opt for Aadhaar authentication. Here’s a detailed breakdown of the new process:

1. For Applicants Not Opting for Aadhaar Authentication:

If you choose not to authenticate via Aadhaar, the following steps must be followed:

* Visit a designated GST Suvidha Kendra (GSK) for photo capturing and document verification.

* Upon selecting “NO” for Aadhaar authentication, you will receive an email with details of the assigned GSK and a list of required documents.

* Schedule an appointment via the link provided in the email.

* Attend the GSK appointment at the scheduled time for photo capturing and document verification.

2. For Applicants Opting for Aadhaar Authentication (Biometric Verification Required):

Applicants who choose Aadhaar authentication but are selected for biometric verification must complete the following steps:

* Promoters/Partners must first visit the GSK for biometric authentication and photo capturing.

* The Primary Authorized Signatory (PAS) must also visit the GSK with the necessary documents (as mentioned in the intimation email) for verification.

* If a Promoter/Partner has previously undergone biometric authentication in any State/UT for a past GST registration, they will not need to repeat the process for another entity where they act as a Promoter/Partner. However, if they take on the role of PAS for a new entity, document verification at the GSK is still required.

* If the PAS has already completed biometric verification in any State/UT, they only need to visit the GSK for document verification.

* If the Promoter/Partner and PAS are the same individual, they must undergo photo capturing, biometric authentication, and document verification. If previously verified, only document verification is required.

3. Non-Generation of Application Reference Number (ARN):

Applicants must complete the verification process within 15 days to ensure ARN generation.

* For Aadhaar-authenticated applicants requiring biometric verification: If any Promoter/Partner or the PAS fails to visit the GSK, if biometric authentication fails, or if document verification is incomplete within 15 days of submitting Part B of REG-01, the ARN will not be generated. Ensure that your Aadhaar details (name, date of birth, gender) are accurate to prevent authentication failures. If any discrepancies occur, update Aadhaar and visit the GSK within the given timeframe.

* For non-Aadhaar applicants: If photo capturing or document verification is not completed within 15 days, the ARN will not be generated.

Conclusion

To ensure a smooth GST registration process, taxpayers must carefully follow these steps and complete all necessary verifications on time. Failing to do so may lead to delays or rejection of the application.

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