The GST registration process has undergone key changes, requiring applicants to follow updated steps for authentication and verification. The new advisory outlines distinct processes for applicants opting for or opting out of Aadhaar authentication. Here’s a breakdown of the revised registration process under Rule 8 of the CGST Rules, 2017.

1. Applicants Not Opting for Aadhaar Authentication

If an applicant chooses not to authenticate via Aadhaar, they must complete additional verification steps at a designated GST Suvidha Kendra (GSK). The process includes:

  • Upon selecting “NO” for Aadhaar authentication, an email will be sent containing details of the designated GSK and a list of required documents.

  • The applicant must schedule an appointment using the link provided in the email. A confirmation will be sent upon successful booking.

  • The applicant must visit the GSK at the scheduled time for photo capturing and document verification.

2. Applicants Opting for Aadhaar Authentication and Selected for Biometric Authentication

For those opting for Aadhaar authentication, the verification process includes biometric authentication and document verification at a GSK. The key steps are:

  • Promoters/Partners must visit the GSK for biometric authentication and photo capturing. The Primary Authorized Signatory (PAS) must also undergo the same verification process.

  • The PAS must carry the documents specified in the intimation email for verification at the GSK.

  • If a Promoter/Partner has previously undergone biometric verification in any State/UT for a prior registration, they do not need to repeat the biometric verification and photo capturing process. However, they must complete document verification if they are a PAS for a new entity.

  • If the PAS has already been biometric verified in any State/UT, they only need to visit the GSK for document verification.

  • In case the Promoter/Partner and PAS are the same person, they must complete photo capturing, biometric authentication, and document verification. If biometric verification was already done previously, only document verification is required at the GSK.

3. Non-Generation of Application Reference Number (ARN)

Failure to complete the required verification steps within the specified time frame will result in non-generation of the Application Reference Number (ARN). The conditions are:

  • For Aadhaar-authenticated applicants selected for Biometric Authentication: If any Promoter/Partner or PAS fails to visit the GSK, biometric authentication fails, or document verification is incomplete within 15 days of submitting Part B of REG-01, the ARN will not be generated.

  • For non-Aadhaar applicants: If photo capturing or document verification is not completed within 15 days, the ARN will not be generated.

Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017) – Feb 12th, 2025

GST Advisory for Rule 8 Changes

GST Advisory for Rule 8 Changes

Important Note:

To avoid authentication failures, applicants must ensure that their Aadhaar details, including name, date of birth, and gender, match official records. Any discrepancies should be corrected before attempting authentication. If Aadhaar details require updating, the applicant must complete the process and visit the GSK within the 15-day period.

Conclusion

The updated GST registration process introduces biometric authentication for additional security and fraud prevention. Applicants must carefully follow the outlined procedures to ensure smooth registration and avoid ARN rejection. Timely completion of verification steps is crucial for successful GST registration.