Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants in Jharkhand and Andaman & Nicobar Islands

In a significant move to enhance the security and reliability of the Goods and Services Tax (GST) registration process, the Government has introduced Biometric-Based Aadhaar Authentication and Document Verification. This functionality has been implemented for GST registration applicants in Jharkhand and Andaman & Nicobar Islands, effective February 15, 2025.

This new authentication mechanism aims to minimize fraudulent registrations and ensure that only genuine applicants can obtain GST registration. In this blog, we will discuss the key aspects of this process, the required documents, and the step-by-step procedure for applicants to complete their biometric authentication successfully.

Key Highlights of the New Authentication Process

1. Amendment in CGST Rules, 2017 Rule 8 has been amended to facilitate Biometric-Based Aadhaar Authentication and Document Verification. The identification of applicants is now based on data analysis and risk parameters. Applicants must upload their original documents and undergo biometric verification at a GST Suvidha Kendra (GSK), if required.
2. Implementation Timeline and Locations The GSTN (Goods and Services Tax Network) has rolled out this functionality in Jharkhand and Andaman & Nicobar Islands. It became mandatory from February 15, 2025.
3. Authentication Process for GST Registration Applicants submitting their GST REG-01 form will receive an email with a link for authentication. Two possible authentication methods will be available: OTP-Based Aadhaar Authentication – Applicants can authenticate their Aadhaar online through OTP. Biometric-Based Aadhaar Authentication and Document Verification at GSK – Applicants need to visit a designated GST Suvidha Kendra (GSK) for biometric authentication and original document verification.

Step-by-Step Process for Biometric Authentication

Step 1: Submit GST REG-01 Application

Applicants must fill out and submit Form GST REG-01 on the GST portal.

Step 2: Receive Authentication Link via Email

After submission, the applicant will receive an email with one of the following two links:

• Option 1: OTP-Based Aadhaar Authentication – The applicant can proceed with the existing online verification process.
• Option 2: Biometric-Based Aadhaar Authentication – The email will contain a link for booking an appointment at a GST Suvidha Kendra (GSK).

Step 3: Book an Appointment at GSK

If biometric verification is required, the applicant must:

• Click the provided link in the email.
• Select an available time slot at a nearby GST Suvidha Kendra (GSK).
• Receive an appointment confirmation email.

Step 4: Visit the GST Suvidha Kendra (GSK)

On the appointment date, the applicant must visit the designated GSK with the following:

• A printout or soft copy of the appointment confirmation email.
• Jurisdiction details (as mentioned in the intimation email).
• Original Aadhaar Card and PAN Card.
• Original copies of all documents uploaded in the GST REG-01 application.

Step 5: Complete Biometric Authentication & Document Verification

At the GSK, the applicant will undergo:

1. Biometric authentication (fingerprint and photograph capture).
2. Verification of original documents against uploaded copies.

Step 6: ARN Generation and Application Processing

Once biometric authentication and document verification are completed successfully, the Application Reference Number (ARN) is generated. The GST registration process then proceeds as per standard verification norms.

Important Guidelines for Applicants

• Book the appointment within the stipulated time mentioned in the intimation email to avoid application rejection.
• Ensure all original documents match the uploaded copies to prevent discrepancies.
• GSKs operate based on state/UT guidelines; check operational hours before visiting.
• This process applies only to applicants identified based on risk parameters—others may still use OTP-based authentication.

Why is Biometric Authentication Important for GST Registration?

The introduction of biometric authentication serves multiple purposes:

? Prevents fraudulent GST registrations by ensuring the physical presence of applicants. ? Enhances the credibility of registered taxpayers, reducing fake invoice frauds. ? Strengthens GST compliance, making the tax system more transparent and reliable. ? Simplifies verification for high-risk applicants, reducing the risk of bogus registrations.

Conclusion

With the introduction of Biometric-Based Aadhaar Authentication and Document Verification, the GST registration process in Jharkhand and Andaman & Nicobar Islands has become more secure and robust. Taxpayers must be aware of these changes and follow the prescribed steps to complete their registration smoothly.

By ensuring compliance with this new authentication requirement, applicants can prevent unnecessary delays and facilitate faster GST registration approvals.

For further updates, stay tuned to official GST notifications and advisories.

Have questions or need assistance? Drop your queries in the comments below!

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