GSTN Advisory: Biometric-Based Aadhaar Authentication in Four States
On December 8, 2024, the Goods and Services Tax Network (GSTN) issued Advisory No. 556, introducing Biometric-Based Aadhaar Authentication and Document Verification for GST registration applicants. Notably, this new functionality applies to the states of Haryana, Manipur, Meghalaya, and Tripura. Furthermore, it aims to enhance the registration process through advanced data analysis and risk-based identification mechanisms.
Key Highlights of the Advisory
Amendment to Rule 8 of CGST Rules, 2017
The advisory makes several key updates to Rule 8, allowing applicants to complete identification through one of the following methods:
- Biometric-Based Aadhaar Authentication,
- A photograph of the applicant, or
- Verification of original documents uploaded during the application process.
Rollout States
Currently, this functionality is available only in the following states:
- Haryana,
- Manipur,
- Meghalaya, and
- Tripura.
These changes officially came into effect on December 7, 2024.
Application Process Updates
Upon submitting Form GST REG-01, applicants will receive a notification with one of two options:
- OTP-Based Aadhaar Authentication: A link will be sent to complete Aadhaar authentication via OTP, following the existing process.
- Biometric-Based Authentication: Alternatively, a link will be provided to book a biometric verification appointment at a GST Suvidha Kendra (GSK).
Appointment Booking for Biometric Authentication
If biometric verification is required, applicants must book an appointment using the provided link. Additionally, the appointment confirmation will be sent to the applicant’s registered email address.
Documents to Bring for GSK Visits
Applicants visiting a GST Suvidha Kendra should ensure they bring the following documents:
- A copy of the appointment confirmation email,
- Jurisdiction details from the intimation email,
- The original Aadhaar Card and PAN Card, and
- Original documents that were uploaded during the GST application.
Biometric Authentication and Document Verification
Importantly, the verification process is mandatory for all individuals linked to the GST application. Therefore, applicants must complete both biometric authentication and document verification within the timeline specified in the intimation email.
Operational Guidelines for GST Suvidha Kendras
As per the advisory, GSKs will operate according to the guidelines provided by the respective state authorities. Moreover, appointments should be scheduled during the designated working hours of the Kendra.
Implications for Taxpayers
Enhanced Verification Process
This initiative significantly enhances the security and efficiency of the GST registration process. Consequently, it minimizes the likelihood of fraudulent registrations.
Time-Sensitive Actions
Since the biometric authentication is time-bound, applicants must adhere to the deadlines to avoid unnecessary delays or rejection of their application.
Improved Transparency
By incorporating both technological tools and manual verification processes, the advisory aims to foster greater transparency and trust in the GST registration system.
For further assistance, applicants are advised to consult the GST portal or contact their jurisdictional tax office.
