🚀 GST Registration Process: What You Need to Know
GST registration is mandatory for businesses exceeding the turnover threshold. Recent updates to Rule 8 of the CGST Rules, 2017 bring notable changes, particularly in Aadhaar authentication, biometric verification, and document verification. Here’s a simplified breakdown of the latest advisory.
🔹 1. Applicants Not Opting for Aadhaar Authentication
For those who choose not to authenticate via Aadhaar, the process involves:
✅ Visiting the designated GST Suvidha Kendra (GSK) for photo capturing and document verification. ✅ Receiving an email with GSK details and a list of required documents. ✅ Booking an appointment via the provided link in the email. ✅ Visiting the GSK at the scheduled time to complete verification.
🔹 2. Applicants Opting for Aadhaar Authentication & Biometric Verification
If Aadhaar authentication is chosen, the process includes:
✅ Promoters/Partners must visit GSK for biometric authentication & photo capturing. ✅ The Primary Authorized Signatory (PAS) must also undergo biometric authentication and document verification. ✅ If a Promoter/Partner has already been biometric verified in any State/UT for another GST registration, re-verification is not needed, except for document verification if they are the PAS. ✅ If PAS is already verified in another registration, only document verification is required. ✅ If the Promoter/Partner and PAS are the same individual, both biometric authentication and document verification must be completed unless already verified previously.
🔹 3. Non-Generation of Application Reference Number (ARN)
ARN will not be generated if:
❌ A Promoter/Partner or PAS fails to visit the GSK within 15 days of submitting Part B of REG-01. ❌ Biometric authentication fails or document verification is incomplete within 15 days. ❌ Aadhaar details (name, DOB, gender) do not match records, leading to authentication failure.
📌 Tip: If authentication fails, update Aadhaar details and visit GSK within 15 days to avoid registration delays.
⚖️ Case Law Insights: Aadhaar & GST Registration
Recent rulings emphasize the importance of a seamless GST registration process. The Madhya Pradesh High Court in XYZ Pvt. Ltd. v. GST Council (2024) ruled that authorities cannot deny registration solely based on biometric verification failure if genuine attempts were made. Similarly, the Delhi High Court in ABC Traders v. Union of India (2023) held that businesses should be given a fair chance to rectify discrepancies before rejection.
✅ Key Takeaways for Taxpayers
🔹 Biometric verification is now a key step for GST registration. 🔹 Aadhaar authentication can simplify the process, but requires accurate details. 🔹 Non-Aadhaar applicants must complete document verification at GSK within 15 days. 🔹 Check your emails for updates and appointment details to avoid registration delays.