Introduction
The GST registration process has been updated to enhance security and streamline authentication for applicants. As per Rule 8 of the CGST Rules, 2017, applicants must follow specific steps based on whether they opt for Aadhaar authentication or not.
This blog provides a detailed overview of the updated GST registration process to help taxpayers with the new requirements efficiently.
1. For Applicants Not Opting for Aadhaar Authentication
If an applicant chooses not to authenticate their GST registration via Aadhaar, they must visit a designated GST Suvidha Kendra (GSK) for photo capturing and document verification.
Steps to Follow:
- Select “NO” for Aadhaar authentication while filling out the application.
- An email will be sent with details of the assigned GSK and a list of required documents.
- Use the link in the email to schedule an appointment at the GSK. A confirmation email will follow once the appointment is booked.
- Visit the GSK at the scheduled time for photo capturing and document verification.
Important Note: If the applicant fails to visit the GSK within 15 days, the Application Reference Number (ARN) will not be generated, and the application will be considered incomplete.
2. For Applicants Opting for Aadhaar Authentication & Selected for Biometric Authentication
If an applicant opts for Aadhaar authentication, and their application is flagged for biometric verification, both the Promoters/Partners and the Primary Authorized Signatory (PAS) must complete additional verification steps at the GSK.
Steps to Follow:
- Promoters/Partners must first visit the GSK for biometric authentication and photo capturing, followed by the PAS.
- The PAS must carry all required documents (as listed in the intimation email) and visit the GSK for photo capturing, biometric authentication, and document verification.
- If a Promoter/Partner has already undergone biometric verification for another GST registration in any State/UT:
- They do not need to repeat biometric authentication or photo capturing for any other entity where they act as a Promoter/Partner.
- If they become a PAS for a new entity, they only need to visit the GSK for document verification.
- If the PAS has previously completed biometric verification, they only need to visit the GSK for document verification.
- If the Promoter/Partner and PAS are the same individual, they must visit the GSK for all required verifications. However, if they were previously biometric verified, only document verification will be needed.
Important Note: If any of the Promoters, Partners, or PAS fail to visit the GSK within 15 days, the ARN will not be generated, and the application will remain incomplete.
3. Consequences of Non-Generation of ARN
For Aadhaar-Authenticated Applicants:
If any of the Promoters/Partners or PAS:
- Fails to visit the GSK within 15 days
- Biometric authentication fails
- Document verification is not completed
Then, the ARN will not be generated.
Recommendation: Ensure that Aadhaar details (name, date of birth, gender) are accurate to avoid authentication failures. If discrepancies exist, update Aadhaar and visit the GSK within 15 days.
For Non-Aadhaar Applicants:
If photo capturing or document verification is not completed within 15 days, the ARN will not be generated.
Final Thoughts
To ensure a smooth GST registration process, taxpayers must carefully follow the new biometric authentication and document verification requirements. Whether opting for Aadhaar authentication or not, timely action is essential to avoid delays in ARN generation.
Stay updated with further GST compliance guidelines by following our blog.
For assistance with GST registration, contact us for expert guidance.
