In an effort to streamline the GST registration process, the Central Board of Indirect Taxes and Customs (CBIC) has introduced a pilot project for Biometric-Based Aadhaar Authentication and Document Verification for GST registration applicants in Gujarat and Puducherry. This advisory provides important information and guidelines for taxpayers participating in this initiative.
Key Points to Remember:
1. Rule Amendment: Rule 8 of the CGST Rules, 2017 has been amended to enable the identification of applicants on the common portal using Biometric-based Aadhaar Authentication and document verification based on data analysis and risk parameters.
2. GSTN’s Initiative: The functionality for this process has been developed by the Goods and Services Tax Network (GSTN) and was initially launched in Puducherry on August 30, 2023. It will be rolled out in Gujarat on November 7, 2023.
3. Document Verification and Appointment Booking: The functionality now includes document verification and appointment booking. After submitting Form GST REG-01, applicants will receive either an OTP-based Aadhaar Authentication link or an appointment booking link.
4. OTP-Based Aadhaar Authentication: If applicants receive the OTP-based link, they can proceed with the registration process as usual.
5. Appointment Booking: If they receive an appointment booking link, they must use it to book an appointment at a designated GST Suvidha Kendra (GSK). Upon receiving the appointment confirmation, they can visit the chosen GSK.
6. Required Details for GSK Visit: Applicants visiting a GSK need to carry the appointment confirmation, jurisdiction details from the intimation email, Aadhaar number, and original documents previously uploaded with the application as indicated in the intimation email.
7. Biometric Authentication and Verification: At the GSK, biometric authentication and document verification will be conducted for all individuals as per the GST application Form REG-01.
8. Timely Appointment: Applicants should choose an appointment within the specified period, as per the intimation email, ensuring that the maximum permissible application period is not exceeded. After successful biometric authentication and document verification, ARNs will be generated.
9. Expansion of the Project: The appointment booking feature is currently available for Gujarat applicants and will soon be extended to other notified States/Union Territories.
10. Operational Hours: The operation days and hours of GSKs will follow guidelines set by the respective state authorities.
This initiative aims to enhance the efficiency and security of the GST registration process, providing a more streamlined experience for taxpayers in Gujarat and Puducherry.