GSTN Advisory No 611 Dt. 4 November 2023
GSTN Advisory No. 611: In a recent advisory dated November 4, 2023, the Goods and Services Tax Network (GSTN) has informed to the taxpayers about a significant change in the GST registration process. This change aims to streamline the registration process and enhance security by implementing biometric-based Aadhaar authentication and document verification. Here are the key points to keep in mind during the registration process:
Amendment to Rule 8 of CGST Rules, 2017
Rule 8 (Application for Registration) has been amended to allow applicants to be identified on the common portal using data analysis and risk parameters for biometric-based Aadhaar authentication. Additionally, a photograph of the applicant will be taken along with the verification of the original documents uploaded with the application.
GSTN’s New Functionality
GSTN has already developed the above said new functionality, which was initially launched in Puducherry on August 30, 2023, and is set to be rolled out in Gujarat on November 7, 2023.
Document Verification and Appointment Booking
The new functionality includes document verification and appointment booking. After submitting the application in Form GST REG-01, applicants will receive either of the following links via email:
(a) A link for OTP-based Aadhaar Authentication
(b) A link for booking an appointment at a GST Suvidha Kendra (GSK) for biometric-based Aadhaar authentication and document verification.
OTP-Based Aadhaar Authentication
If you receive the link for OTP-based Aadhaar authentication, you can proceed with the application as per the existing process.
Appointment Booking in GSK
If you receive the appointment booking link, you’ll need to schedule a visit to the designated GSK. Once you receive a confirmation email with the appointment details, you can visit the GSK at the scheduled time.
Required Details for GSK Visit
When visiting the GSK, make sure to carry the following:
(a) A copy of the appointment confirmation email (hard or soft copy)
(b) Details of the jurisdiction provided in the intimation email
(c) Aadhaar Number
(d) Original documents previously uploaded with the application, as mentioned in the intimation email.
Biometric Authentication and Document Verification
At the GSK, biometric authentication and document verification will be conducted for all individuals as per the GST application Form REG-01.
Generating ARNs
ARNs (Application Reference Numbers) will be generated once the biometric-based Aadhaar authentication and document verification process is successfully completed.
Availability in Gujarat
This appointment booking feature is currently available for Gujarat State applicants and will be extended to other notified States/UTs in the near future.
Operation Days and Hours
The operation days and hours of GSKs will align with the guidelines provided by the respective state administrations.
To Access the GSTN Advisory No.611 Dt. 4 November 2023 CLICK HERE
To Access the CBIC Circular No. 206/18/2023 CLICK HERE
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