Introduction
In a significant move to enhance GST registration security and verification, the Goods and Services Tax Network (GSTN) has rolled out a biometric-based Aadhaar authentication and document verification system in Jharkhand and Andaman and Nicobar Islands.
This new system, introduced on February 15, 2025, follows amendments to Rule 8 of the CGST Rules, 2017, ensuring applicants undergo risk-based identification and authentication. This advisory, issued as Advisory No. 585 (dated February 18, 2025), outlines key procedural changes for GST applicants in these regions.
Key Features of the New Biometric-Based GST Registration Process
1. Identification Based on Risk Parameters
- The GST portal will analyze data and risk factors to determine whether an applicant must undergo biometric authentication.
- This process will include photographing the applicant and verifying original documents.
2. New Document Verification & Appointment System
- Applicants submitting GST REG-01 will receive one of two types of e-mails:
- (a) OTP-Based Aadhaar Authentication Link: If selected for standard verification, applicants can proceed via OTP authentication.
- (b) GSK Appointment Booking Link: If biometric verification is required, applicants must book an appointment at a GST Suvidha Kendra (GSK).
3. Appointment Booking for Biometric Verification
- Applicants needing biometric verification must book an appointment at their designated GSK.
- Upon scheduling, they will receive a confirmation e-mail with visit details.
- The new appointment booking feature is now live for Jharkhand & Andaman and Nicobar Islands.
4. Required Documents for GSK Visit
- A hard/soft copy of the appointment confirmation e-mail.
- Jurisdiction details as per the intimation e-mail.
- Original Aadhaar Card & PAN Card.
- Original copies of documents uploaded with the application.
5. Completion & ARN Generation
- Biometric authentication and document verification will be conducted at GSKs.
- ARNs (Application Reference Numbers) will only be generated once verification is completed.
Implications for GST Applicants & Businesses
For Business Owners & Professionals
✅ Enhanced security – Reduces fraudulent GST registrations. ✅ Streamlined verification – Faster and more accurate processing. ✅ Compliance with risk-based authentication – Ensures applicants meet verification standards.
For Tax Consultants & GST Practitioners
✅ Updated procedures – Clients must follow new biometric verification steps. ✅ Prevention of fraudulent registrations – Strengthens compliance checks. ✅ Guidance for clients – Assist in scheduling GSK appointments and document preparation.
FAQs: Based on Google’s “People Also Ask”
1. What is biometric-based Aadhaar authentication for GST registration?
It is a risk-based verification process requiring applicants to visit GSKs for biometric authentication & document verification.
2. Who needs to visit a GST Suvidha Kendra (GSK)?
Applicants flagged under risk parameters must book an appointment and visit GSK for biometric authentication.
3. What documents are required for biometric verification?
Applicants must bring Aadhaar, PAN, appointment confirmation, jurisdiction details, and original uploaded documents.
4. What happens after biometric authentication?
Once the biometric and document verification process is completed, an ARN will be generated.
5. Is this system applicable across India?
Currently, this process has been rolled out in Jharkhand & Andaman and Nicobar Islands but may expand further.
Conclusion
The introduction of biometric-based Aadhaar authentication for GST registration in Jharkhand and Andaman and Nicobar Islands marks a major shift in GST compliance. This move will strengthen verification, reduce fraud, and streamline GST registration for businesses and individuals alike.
To ensure seamless registration, applicants must stay updated, book GSK appointments if required, and complete verification within the stipulated period.