Biometric GST Registration: New Rules for 3 States Explained

Biometric-Based GST Registration for 3 States: A Step-by-Step Guide

The GSTN (Goods and Services Tax Network) has rolled out biometric-based Aadhaar authentication and document verification for GST registration applicants in Chhattisgarh, Goa, and Mizoram. As per Advisory No. 558 issued on 15th December 2024, the GST registration process now involves risk-based biometric verification to enhance transparency and prevent fraud.

1. Rule 8 of CGST Rules Amended 📝

Rule 8 of the CGST Rules, 2017 now allows GST applicants to be identified through:

• Biometric-based Aadhaar Authentication
• Photograph of the applicant
• Verification of original documents submitted during the GST registration application.

2. Rollout in Chhattisgarh, Goa, and Mizoram 📍

As of 15th December 2024, this biometric verification system has been implemented in:

• Chhattisgarh
• Goa
• Mizoram

Applicants in these states will need to follow this process during GST registration.

3. How the Process Works 🔄

After submitting Form GST REG-01, applicants receive an email with one of these two links:

1. OTP-Based Aadhaar Authentication:
   If you get this link, continue with the existing OTP-based verification process.
2. Appointment for Biometric Verification:
   If you receive this link, you must book an appointment at a GST Suvidha Kendra (GSK) for biometric authentication and document verification.

4. Steps for Biometric Verification 🗂️

1. Book Appointment: Use the provided link to schedule your visit to the GSK.
2. Receive Confirmation: An appointment confirmation email will be sent.
3. Visit GSK: Bring the following documents:
   • Appointment confirmation (hard/soft copy)
   • Aadhaar Card and PAN Card (originals)
   • Original documents uploaded with your application
4. Complete Verification: Your biometric data and documents will be verified at the GSK.

5. Timelines and ARN Generation ⏳

Ensure you complete biometric verification within the time mentioned in the intimation email. Your Application Reference Number (ARN) will be generated only after successful biometric authentication and document verification.

6. State-Specific Guidelines 🕒

Operating days and hours for GSKs depend on guidelines provided by each state’s administration.

Why This Change? 🤔

The introduction of biometric verification aims to:

• Reduce fraud and fake registrations
• Improve identity verification
• Streamline the GST registration process

This change follows the trend of tightening compliance measures while ensuring genuine businesses can register smoothly.