GSTN enhanced verification process in India

GST Registration Advisory by GSTN—Rule 8 of CGST Rules

The GST registration process has been updated to enhance verification and prevent fraudulent registrations. This GSTN advisory clarifies the GST registration process under Rule 8 of the CGST Rules, 2017, particularly the role of biometric authentication and document verification in ensuring a secure and fraud-free registration system. The key changes focus on Aadhaar authentication and biometric verification at GST Suvidha Kendras (GSKs) for certain applicants.

Key Highlights of the GST Registration Advisory by GSTN (Dated 12.02.2025):

1️ For Applicants NOT Opting for Aadhaar Authentication:

Taxpayer must visit a GST Suvidha Kendra (GSK) for photo capturing and document verification.
✅ Upon selecting “NO” for Aadhaar authentication, an email will be sent with:

• GSK details

• List of required documents for Document verification

✅ Use the link in the email to schedule an appointment and receive a confirmation. Appointment details will be shared via email after selecting “NO” for Aadhaar authentication.
✅ Visit the GSK on the scheduled date for verification.

2️ For Aadhaar-Authenticated Applicants Identified for Biometric Verification:

✅ Promoters/Partners opting for Aadhaar authentication must visit GSK for:

• Biometric authentication
• Photo capturing
• ✅ The Primary Authorized Signatory (PAS) must also visit GSK for:
  • Document verification
  • Photo capturing
  • Biometric authentication
• Complete photo capturing and document verification

✅ Exemption from biometric authentication if: The Promoter/Partner has already completed biometric verification in another State/UT. & In such cases, only document verification is required unless they become a PAS.

3️ Non-Generation of ARN (Application Reference Number)

Application Reference Number (ARN) Will NOT Be Generated If: For Aadhaar-Authenticated Applicants Requiring Biometric Verification:

For Aadhaar-Authenticated Applicants Identified for Biometric Authentication:
ARN will not be generated if:

• Any Promoter/Partner or PAS fails to visit the GSK within 15 days.
• Biometric authentication fails.
• Document verification is incomplete within 15 days of submitting Part B of REG-01.
  ✅ Ensure Aadhaar details (name, date of birth, gender) are accurate to avoid authentication failures.
  ✅ If discrepancies arise, update Aadhaar and visit the GSK within 15 days.

For Non-Aadhaar Applicants: ARN will not be generated if: Photo capturing or document verification is not completed within 15 days.

Exemptions: If a promoter/partner has already completed biometric verification in any state/UT, they need not repeat the process unless They become a PAS (in which case only document verification is required). If the promoter/partner and PAS are the same person, biometric authentication & verification required only once. If already verified, only document verification is needed