As a trusted advisor in tax and compliance, we aim to keep you updated on critical developments that impact your business. The Goods and Services Tax Network (GSTN) has introduced significant enhancements to the GST registration process, now applicable in Chhattisgarh, Goa, and Mizoram. These changes, effective December 15th, 2024, focus on strengthening the authentication and verification mechanisms for applicants.
Here’s what you need to know:
Key Updates for GST Registration Applicants
1. Enhanced Identification Process Under Rule 8 of CGST Rules, 2017
The registration process now includes:
- Biometric-based Aadhaar Authentication
- A photograph of the applicant
- Verification of original documents submitted with the application.
These updates aim to improve the security and authenticity of the GST registration process.
2. New Functionality Rolled Out
The enhanced functionality has been rolled out in Chhattisgarh, Goa, and Mizoram. Applicants from these states must follow the updated process for GST registration.
3. Document Verification and Appointment Booking
Upon submitting Form GST REG-01, applicants will receive an email with one of the following links:
(a) OTP-based Aadhaar Authentication Link:
- If you receive this link, you can continue with the existing Aadhaar authentication process.
(b) Appointment Booking Link:
- If you receive this link, you must book an appointment to visit a designated GST Suvidha Kendra (GSK) for biometric-based Aadhaar authentication and document verification.
The email will also include details about the GSK location and jurisdiction.
4. Biometric Authentication and Document Verification at GSK
If directed to visit a GSK, here’s what you need to do:
- Book an appointment using the link provided in the email.
- Carry the following documents to your appointment:
- A copy (hard or soft) of the appointment confirmation email.
- Jurisdiction details as mentioned in the intimation email.
- Original Aadhaar Card and PAN Card.
- Original documents uploaded with the application.
5. Completing the Process
- Biometric authentication and document verification will be conducted for all individuals listed in Form GST REG-01.
- An Application Reference Number (ARN) will be generated only after successful completion of the process.
6. Appointment Scheduling
It is essential to book your appointment within the time frame specified in the intimation email. Delays in booking could result in complications or cancellation of the registration application.
7. GSK Operational Hours
The operational days and hours of GST Suvidha Kendras will vary by state. Ensure to confirm the schedule when planning your visit.
Why These Changes Matter
These updates reflect GSTN’s commitment to ensuring a secure and efficient registration process. By incorporating biometric-based Aadhaar authentication and rigorous document verification, the system aims to enhance trust and transparency in the GST ecosystem.
