Introduction
The Goods and Services Tax Network (GSTN) has issued updated guidelines for GST registration in 2025. The process aligns with Rule 8 of the CGST Rules, 2017, ensuring a streamlined authentication process for new applicants.
This advisory details the registration steps for applicants opting and not opting for Aadhaar authentication, along with requirements for biometric verification and conditions for ARN generation.
1. Applicants Not Opting for Aadhaar Authentication
- If you choose not to authenticate via Aadhaar, you must visit a GST Suvidha Kendra (GSK) for photo capturing and document verification.
- Upon selecting “NO” for Aadhaar authentication, an email notification will be sent containing GSK details and required documents.
- An appointment link will be provided in the email. Once scheduled, a confirmation will be sent.
- Visit the GSK at the scheduled time for photo capturing and document verification
2. Applicants Opting for Aadhaar Authentication & Identified for Biometric Authentication
- Promoters/Partners opting for Aadhaar authentication must first visit the GSK for biometric authentication and photo capturing, followed by the Primary Authorized Signatory (PAS).
- The PAS must carry all required documents listed in the intimation email for verification at the GSK.
- If a Promoter/Partner has already completed biometric verification in any State/UT during a previous registration, they do not need to visit the GSK again for photo capturing or biometric authentication for any new entity where they act as a Promoter/Partner.
- If a Promoter/Partner becomes a PAS, they only need to complete document verification at the GSK.
- If the Promoter/Partner and PAS are the same individual, they must undergo photo capturing, biometric authentication, and document verification at the GSK.
- If previously biometric verified, only document verification is required at the GSK.
3. Non-Generation of Application Reference Number (ARN)
- For Aadhaar-authenticated applicants requiring Biometric Authentication:
- If any Promoter/Partner or PAS fails to visit the GSK, fails biometric authentication, or does not complete document verification 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 correct to avoid authentication failures.
- If any discrepancies occur, update Aadhaar and visit the GSK within 15 days.
- For non-Aadhaar applicants:
- If photo capturing or document verification is not completed within 15 days, the ARN will not be generated.
Conclusion
Taxpayers should follow this advisory to ensure a smooth and hassle-free GST registration process. Compliance with Aadhaar authentication, biometric verification, and document verification timelines is crucial for avoiding delays in ARN generation.