GST Registration Alert: Biometric Aadhaar Verification Updates

Biometric Aadhaar Verification for GST Registration: Key Advisory

The GST registration process just got an update for applicants from Haryana, Manipur, Meghalaya, and Tripura. To ensure authenticity, the GST Network (GSTN) has introduced biometric Aadhaar verification and document verification during registration. Here’s a simplified breakdown of the advisory and the steps you need to follow.

📌 Key Changes Under Rule 8 of CGST Rules, 2017

Rule 8 of the CGST Rules has been amended to introduce:

1. Biometric-Based Aadhaar Authentication and photograph capture.
2. Document Verification of the originals uploaded with the application.

This process relies on data analysis and risk parameters to determine if an applicant needs biometric verification.

🌐 Where and When Are These Changes Applicable?

• Effective 7th December 2024.
• Applicable in the states of Haryana, Manipur, Meghalaya, and Tripura.

📧 How the New Process Works

After submitting your GST application (Form GST REG-01), you’ll receive an email with one of these two links:

1. OTP-Based Aadhaar Authentication – Proceed with the usual online verification.
2. Biometric Aadhaar Verification Link – Requires you to book an appointment at a GST Suvidha Kendra (GSK).

🗓️ Steps for Biometric Verification

1. Appointment Booking: Use the link provided in the email to book a slot at a designated GSK.
2. Confirmation Email: Receive a confirmation email with details of your appointment and jurisdiction.
3. Documents to Carry:
   • Appointment confirmation email (hard/soft copy).
   • Aadhaar Card and PAN Card (originals).
   • Original documents uploaded during the application.
4. Visit the GSK: Complete biometric authentication and document verification at the chosen GSK.

⏳ Time Limits

Ensure you book and complete the biometric verification within the permissible period mentioned in the email. Your ARN (Application Reference Number) will be generated after successful verification.

🕒 GSK Timings

Operational days and hours for GSKs will follow state administration guidelines.

⚖️ Legal Backing and Compliance

This update aligns with the broader push for transparency and prevention of fraudulent registrations under GST law. Case laws on Aadhaar-related compliance highlight the importance of accurate authentication in reducing tax evasion.

✅ Why This Matters

• Reduces Fake Registrations: Strengthens the authenticity of taxpayers.
• Enhanced Security: Ensures registrations are verified through both biometric and document checks.
• Simplified Compliance: Clear process flow for applicants to follow.