Biometric-based Aadhaar Authentication for GST Registration
The Goods and Services Tax Network (GSTN), under the guidance of the Indian government, has made significant amendments to Rule 8 of the CGST Rules. The GSTN has issued an advisory regarding the biometric-based Aadhar authentication process for registering taxpayers under GST.
For those applicants who had opted for Aadhar-number-based authentication on the GSTN portal, the amendments will be applicable where they’ll be placed for biometric-based Aadhaar authentication and taking a photograph(s) of the applicant based on data analysis and risk parameters.
In the pilot stage of the implementation, the functionality was first launched in Puducherry on 30 August 2023. After the tests in the state of Puducherry, if the result is positive, the authorities will also roll out the amendments in the other states.
The forthcoming pilot implementation in Puducherry is poised to offer invaluable insights, enabling further refinement of the process before its more comprehensive application across the nation. This initiative underscores the commitment of the Indian government and GSTN to promoting financial transparency and accountability in the country.
There are two ways the applicants will be asked to complete the registration process based on an identification process by a common portal –
1. On submission of application in Form REG-01 by taxpayer, they will receive a message to visit GST Suvidha Kendra (GSK). This message comes before the generation of ARN.
2. They will receive a link on the declared mobile number or email address, whichever is applicable. They can proceed to complete their application as per the existing implementation.
In case of a message to visit GST Suvidha Kendra, the applicant will be intimated about the designated GSK center via mobile/email, and they must complete biometric authentication for all persons as per the GST Application Form REG-01.
They will receive the TRN expiry date within the message received, and the visit to GSK must be completed before this expiry date. For a secure registration procedure, the applicant’s Application Reference Number (ARN) will be generated only after successfully completing the Biometric-based Aadhaar Authentication process.
The state administration will determine and communicate the operation days of their respective GST Suvidha Kendras (GSKs).
Conclusion
The advisory issued by GSTN marks a significant step towards bolstering the security and authenticity of the GST registration process. With the introduction of biometric-based Aadhaar authentication, the GSTN aims to strengthen registration procedures and mitigate potential risks. Applicants are strongly encouraged to carefully follow the instructions provided in the advisory to ensure a smooth and successful registration experience.
As the GSTN continues to evolve and enhance its services, applicants can expect a more secure and streamlined registration process, aligning with the evolving digital landscape of India.
