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        Case ID :

        Advisory for applicants where GST Registration application marked for Biometric-based Aadhaar Authentication

        August 29, 2023

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        Dear Taxpayers,

        1. Rule 8 of CGST Rules had been amended to provide that those applicants who had opted for authentication of Aadhaar number and identified on the common portal, based on data analysis and risk parameters, shall be placed for biometric-based Aadhaar authentication and taking photograph(s) of the applicant.

          2.Pilot for implementation of the above change is ready and the functionality is ready for roll out by GSTN portal. This functionality is being launched in Puducherry from 30th August, 2023 in the pilot phase. After submission of application in Form GST REG-01 and before generation of ARN, the applicant will either get the message for visiting GST Suvidha Kendra (GSK) or a link on the declared Mobile and Email ID; as may be applicable at TRN stage, based on identification by common portal so that registration process may be completed.

            3. Those applicants who get the link on Mobile & Email ID for Aadhaar Authentication, they can proceed for completing their application as per existing implementation.

              4.However, those applicants who get message for visiting GSK, will be required to visit at the designated GSK as conveyed on Mobile/Email and get biometric authentication for all required persons as per the GST Application Form REG-01. The applicants are requested to visit GSK before the TRN expiry date as detailed in Email for Biometric-based Aadhaar Authentication process. In this case, Application Reference Number (ARN) will be generated only after the completion of Biometric-based Aadhaar Authentication process

                5.The days of operation of GSK would be as advised by the administration in your state.

                  Thanking you,
                  Team GSTN

                  Aadhaar biometric authentication required for certain GST registration applicants; ARN issued only after biometric completion. Amendment to Rule 8 mandates biometric-based Aadhaar authentication for GST registration applicants identified by portal risk analysis; after filing Form GST REG-01 and before ARN generation, applicants will either receive an Aadhaar authentication link to proceed as before or a message to visit a designated GST Suvidha Kendra for in-person biometric authentication and photographs for all persons listed in REG-01, with ARN issued only after biometric completion and attendance required before TRN expiry.
                                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                                      Provisions expressly mentioned in the judgment/order text.

                                          Aadhaar biometric authentication required for certain GST registration applicants; ARN issued only after biometric completion.

                                          Amendment to Rule 8 mandates biometric-based Aadhaar authentication for GST registration applicants identified by portal risk analysis; after filing Form GST REG-01 and before ARN generation, applicants will either receive an Aadhaar authentication link to proceed as before or a message to visit a designated GST Suvidha Kendra for in-person biometric authentication and photographs for all persons listed in REG-01, with ARN issued only after biometric completion and attendance required before TRN expiry.





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                                          ActsIncome Tax
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