Introduction
The Goods and Services Tax Network (GSTN) has introduced a significant update to the GST registration process. This update involves biometric-based Aadhaar authentication and document verification, enhancing the security and authenticity of the registration process. This article provides a detailed overview of the new procedure, ensuring that applicants understand each step and are well-prepared for the registration process.
Understanding the Amendments in Rule 8 of the CGST Rules, 2017
The Central Goods and Services Tax (CGST) Rules, 2017 have been amended, particularly Rule 8, to incorporate biometric-based Aadhaar authentication for GST registration. This amendment aims to identify applicants based on data analysis and risk parameters, ensuring a more secure and reliable registration process.
Key Steps in the Updated GST Registration Process
1. Application Submission
Applicants must submit their GST registration application using Form GST REG-01 on the common portal. Upon submission, they will receive an email containing one of the following:
- A link for OTP-based Aadhaar authentication.
- A link to book an appointment for biometric-based Aadhaar authentication and document verification at a GST Suvidha Kendra (GSK).
2. OTP-Based Aadhaar Authentication
If the applicant receives the OTP-based Aadhaar authentication link, they can proceed with the registration process as per the existing procedures. This step is straightforward and involves verifying the Aadhaar number through a One-Time Password (OTP) sent to the registered mobile number.
3. Booking an Appointment for Biometric Authentication
If the applicant receives a link to book an appointment, they must:
- Use the provided link to schedule an appointment at a designated GSK.
- Ensure they receive a confirmation email for their appointment.
Preparing for the GSK Visit
Applicants need to bring the following documents to the GSK appointment:
- A copy (hard or soft) of the appointment confirmation email.
- Details of the jurisdiction as mentioned in the intimation email.
- Original Aadhaar Card and PAN Card.
- Original documents uploaded with the application, as communicated in the intimation email.
Conducting Biometric Authentication and Document Verification
At the GSK, the biometric authentication and document verification will be conducted for all required individuals as per the GST application Form REG-01. This includes:
- Scanning the applicant’s fingerprints and photograph.
- Verifying the original documents against those uploaded with the application.
Completion and ARN Generation
Once the biometric-based Aadhaar authentication and document verification are completed, the Application Reference Number (ARN) will be generated. This number is crucial for tracking the application status and further communication.
Operational Hours and Days
The operation days and hours of GSKs will adhere to the guidelines provided by the respective state administration. Applicants are advised to schedule their appointments within the permissible period indicated in the intimation email.
Conclusion
The introduction of biometric-based Aadhaar authentication and document verification for GST registration in Uttarakhand marks a significant step towards enhancing the security and efficiency of the registration process. By following the detailed steps outlined in this guide, applicants can ensure a smooth and successful registration experience.