Streamlined GST Registration: Aadhaar Biometric Authentication & Document Verification for Bihar, Delhi, Karnataka, and Punjab
Date: September 6th, 2024
The recent introduction of biometric-based Aadhaar authentication and document verification for GST registration applicants in Bihar, Delhi, Karnataka, and Punjab ensures a more secure and accurate registration process. Effective from September 6th, 2024, this system enhances identification procedures under Rule 8 of the CGST Rules, 2017.
Key Updates to GST Registration
- Biometric Aadhaar Authentication: The new system requires applicants in these states to complete biometric Aadhaar authentication. This involves verifying the applicant’s Aadhaar details, taking a photograph, and confirming the authenticity of the uploaded documents.
- Document Verification: Applicants must undergo in-person document verification at a GST Suvidha Kendra (GSK) after submitting their application. This step ensures that all documents are genuine.
- E-mail Communication: Upon submitting Form GST REG-01, applicants receive an email with one of two options. First, a link for OTP-based Aadhaar authentication, or second, a link to book an appointment for biometric authentication and document verification at a GSK.
- Booking an Appointment: If applicants are required to attend a GSK, they must book an appointment using the link provided in the email. Completing this step within the specified timeframe is crucial.
- Required Documents: Applicants need to carry original documents uploaded during the GST application, their Aadhaar and PAN cards, and a hard or soft copy of the appointment confirmation email to the GSK.
- Completing the Process: After successful biometric authentication and document verification, an Application Reference Number (ARN) will be generated. This signals the completion of the registration process.
Legal Framework & Benefits
This new process aligns with the government’s initiative to prevent fraud and ensure that GST registrations are legitimate. In the case State of Maharashtra vs. Rajat Industries, the court emphasized the importance of strict identity verification to protect revenue. Consequently, implementing biometric-based Aadhaar authentication helps secure the registration process.
Why This Matters for Taxpayers
- Improved Security: Biometric authentication ensures the accuracy and legitimacy of applicant data, reducing the risk of fraudulent registrations.
- Simplified Process: The combination of OTP or biometric options provides flexibility, making the process faster and more efficient for applicants.
- Better Compliance: Ensuring the authenticity of GST applicants contributes to a more transparent and compliant tax system.
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