Biometric-Based Aadhaar Authentication for GST Registration: 7 Powerful Benefits You Must Know!

Biometric-Based Aadhaar Authentication for GST Registration in Haryana, Manipur, Meghalaya, and Tripura

The Biometric-Based Aadhaar Authentication for GST Registration has brought a revolutionary change to the GST registration process. With the rollout of this functionality in Haryana, Manipur, Meghalaya, and Tripura, taxpayers are now required to adhere to updated procedures that emphasize security and authenticity. This article delves into the details of this new process, its implementation, and its impact on taxpayers.

Introduction:

The introduction of Biometric-Based Aadhaar Authentication for GST Registration is aimed at streamlining the GST registration process while minimizing fraudulent activities. The Central Board of Indirect Taxes and Customs (CBIC) amended Rule 8 of the CGST Rules, 2017, to incorporate these changes. This functionality, developed by GSTN, is now operational in select states and is expected to expand further.

This article provides a comprehensive guide on the new GST registration procedure, including key steps, document requirements, and the benefits of biometric authentication.

Focus on Rule 8 of the CGST Rules, 2017

The amendment to Rule 8 of the CGST Rules, 2017 underpins the changes in the GST registration process. The rule now mandates that applicants must undergo Biometric-Based Aadhaar Authentication and upload the original documents for verification. This amendment aims to enhance data accuracy and deter identity misuse during GST registration.

The revised process involves identification through risk parameters and data analysis, ensuring only genuine taxpayers are registered under GST.

Rollout in Haryana, Manipur, Meghalaya, and Tripura

The Biometric-Based Aadhaar Authentication for GST Registration was officially rolled out on 7th December 2024 in four states:

1. Haryana
2. Manipur
3. Meghalaya
4. Tripura

These states serve as the pilot region for the new functionality. The positive reception and results from these states will likely influence its implementation across other regions in India.

Understanding the Two-Path Authentication Process

Taxpayers registering for GST are now subject to one of two authentication methods, depending on their risk profile:

1. OTP-Based Aadhaar Authentication
   This is the standard procedure for applicants deemed low-risk. They receive an email with a link for OTP-based Aadhaar authentication. The process can be completed online without visiting a physical location.
2. Biometric-Based Aadhaar Authentication
   High-risk applicants, as identified by data analysis and risk parameters, are required to undergo biometric authentication. These applicants must:
   • Book an appointment at a designated GST Suvidha Kendra (GSK).
   • Visit the GSK for biometric authentication and document verification.

Appointment Booking for GSK Visits

For taxpayers selected for Biometric-Based Aadhaar Authentication for GST Registration, the process begins with appointment booking:

• After submitting Form GST REG-01, the applicant receives an intimation email containing:
  • A link to book an appointment.
  • Details of the designated GSK and jurisdiction.

Applicants must use this link to schedule their visit. Once the appointment is confirmed, they receive a confirmation email with the details of the booked slot.

Document Checklist for GSK Visits

Applicants are required to carry specific documents during their visit to the GSK:

1. A copy (hard/soft) of the appointment confirmation email.
2. Jurisdiction details as mentioned in the intimation email.
3. Original Aadhaar Card and PAN Card.
4. Original copies of documents uploaded during the registration process.

Ensuring that these documents are accurate and complete is crucial for the successful completion of the registration process.

Steps in Biometric-Based Aadhaar Authentication

The Biometric-Based Aadhaar Authentication for GST Registration process at GSKs involves:

1. Document Verification
   The applicant’s uploaded documents are matched with their original counterparts.
2. Biometric Authentication
   This includes capturing fingerprints and a live photograph of the applicant.
3. Acknowledgment Reference Number (ARN) Generation
   Upon successful completion of the authentication and verification process, the system generates an ARN for the GST application.

Applicants must complete this process within the permissible period mentioned in the intimation email. Failure to do so may result in delays or rejection of the application.

Operational Guidelines for GSKs

The operation of GST Suvidha Kendras is governed by the following guidelines:

• Each state administration determines the working days and hours of GSKs.
• Applicants are advised to plan their visits accordingly to avoid delays.

Taxpayers can expect a smooth and efficient experience during their visit to the GSK, provided they adhere to the instructions.

Benefits of Biometric-Based Aadhaar Authentication for GST Registration

The implementation of biometric authentication offers numerous advantages:

1. Enhanced Security
   By requiring physical verification, the process prevents identity fraud and ensures that only legitimate taxpayers are registered.
2. Increased Transparency
   The dual-layer authentication process—combining biometric and document verification—improves accountability in GST registration.
3. Streamlined Process
   The inclusion of appointment booking and ARN generation reduces procedural inefficiencies.
4. Targeted Approach
   Risk-based identification ensures that high-risk applicants undergo stringent checks, while low-risk applicants can continue with the simpler OTP-based process.

Improved Data Accuracy
Biometric and original document verification minimizes errors in taxpayer data

Conclusion

The rollout of Biometric-Based Aadhaar Authentication for GST Registration marks a significant step forward in enhancing the integrity and efficiency of the GST registration system. By combining biometric technology with document verification, the process ensures robust authentication and minimizes fraud.

Taxpayers in Haryana, Manipur, Meghalaya, and Tripura should familiarize themselves with the updated procedures and ensure timely compliance to avoid disruptions in their GST registration. As this functionality expands to other states, its benefits are expected to extend nationwide, making GST registration more secure and transparent.

By embracing these changes, India continues its journey towards a more robust and trustworthy tax administration system.

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