Advisory on GST Registration Process

Published Date 13.02.2025

GSTN has issued an advisory to follow in the process of registration application. Second Proviso had been inserted in Rule 8 of CGST Rules 2017 vide Notification No. 12/2024 Central Tax -Dated 10th July 2024 which is effective from 11th day of February 2025. As per the proviso, applicant who has opted out from aadhar authentication shall have to visit the facilitation centre aka GST Suvidha Kendra carrying his original documents and other details as abiding by the proviso of the said rule. To curb the fake GST registration application, biometric aadhar verification and capturing photo and document verification has been mandatory as per the Rule 8.

Effective Proviso: Provided further that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has not opted for authentication of Aadhaar number, shall be followed by taking photograph of the applicant where the applicant is an individual or of such individuals ?in ?relation ?to ?the ?applicant ?as ?notified ?under ?sub-section ?(6C) ?of ?section ?25 ?where ?the applicant ?is ?not ?an ?individual, ?along ?with ?the ?verification ?of ?the ?original ?copy ?of ?the ?documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.

Steps to be followed

1. Applicant not opting aadhar authentication: Applicant who has not opted for “aadhar authentication” must have to visit to the designated GST Suvidha Kendra (GSK) for photo capturing and document verification. An e-mail will be sent to the registered mail id of applicant having the details of designated GSK and required documents.
2. Applicant opted for aadhar authentication and identified for Biometric Authentication: Applicant (Promoters/Partners) who has opted aadhar authentication however identified for biometric authentication based on their data analysis and risk parameters required to visit GSK for biometric authentication and photo capturing followed by the Primary Authorised Signatory (PAS). Primary Authorised Signatory (PAS) is also required to carry documents listed in the e-mail for verification at GSK, the PAS is also required to undergo photo capturing and biometric authentication at the GSK.
3. Only document verification is required: If promoter/partner who has already been undergone for biometric authentication in a State/UT during previous registration, they are not required to visit again GSK for biometric verification, photo capturing and verification of documents for any other entity where they act as promoter/partner. However, if they act as PAS only for the entity, document verification at GSK will be required. If Promoter/Partner and PAS are the same person, He/ She must visit to the GSK for the biometric verification and completion of other formalities as per the Rule 8.
4. Non-Generation of Application Reference Number(ARN): If PAS or Promoter/Partner who has opted for aadhar authentication or non-aadhar applicant who fails to visit to the GSK for biometric verification or biometric verification failed or document verification is not completed within the 15 days of submitting application in Part-B of REG-01, the ARN will not be generated.

Taxpayers are advised to follow the issued advisory for the smooth processing of their GST registration application. For more information and clarity refer to the issued advisory. https://www.gst.gov.in/newsandupdates/read/583

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