GST Registration Process Update.

GST Registration Process Update: Biometric Aadhaar Authentication & Document Verification in Maharashtra & Lakshadweep

Effective February 8th, 2025, the GST registration process in Maharashtra and Lakshadweep has been updated to include biometric-based Aadhaar authentication and document verification. This change, implemented under amended Rule 8 of the CGST Rules, 2017, aims to enhance the security and efficiency of the registration process and curb fraudulent activities.

Key Changes and How They Affect You:

• Risk-Based Approach: The decision to require biometric authentication is based on a risk assessment of the applicant, utilising data analysis and predefined parameters. This means not all applicants will be required to visit a GSK.
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• Biometric Aadhaar Authentication & Photograph: Applicants identified through the risk assessment process will be required to undergo biometric Aadhaar authentication and have their photograph taken at a GST Suvidha Kendra (GSK) as part of the verification process.
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• Appointment Booking: After submitting Form GST REG-01, you will receive one of two emails:
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  • OTP-based Aadhaar authentication link: If you receive this, you can proceed with the existing online process. This means you have cleared the initial risk assessment and do not need to visit a GSK.
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  • GSK Appointment Link: This email will contain a link to book an appointment at a designated GSK for biometric authentication and document verification. It will also include details of the GSK, your jurisdiction, and the required documents for verification.
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• GSK Visit Requirements: If you are required to visit a GSK, ensure you carry the following:
  • A copy (digital or print) of your appointment confirmation email.
  • Details of your jurisdiction (as mentioned in the intimation email).
  • Original Aadhaar and PAN cards.
  • Original documents uploaded with your GST REG-01 application (as specified in the intimation email). Be sure to double-check the notification email for the specific documents required, as they may vary.
• Biometric Authentication & Verification at GSK: All individuals listed in your GST REG-01 application (e.g., partners, directors) will undergo biometric authentication and document verification at the GSK.
• Appointment Timeframe: You must schedule your GSK visit within the timeframe specified in your intimation email. Failure to do so may lead to rejection of your application or delays in processing. Don't delay booking your appointment.
• ARN Generation: Your Application Reference Number (ARN) will be generated only after the successful completion of the biometric Aadhaar authentication and document verification at the GSK. This means your application is not considered complete until this step is done.
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• GSK Operating Hours: GSK operating days and hours will adhere to state/UT administrative guidelines. Please check with your local GSK for their specific hours to avoid any inconvenience. It's advisable to call the GSK beforehand to confirm their working hours and any specific requirements.
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• Purpose of the Update: This update introduces a two-path process for GST registration in Maharashtra and Lakshadweep. The primary goal is to strengthen the integrity of GST registrations, reduce fraudulent applications, and improve the overall efficiency of the registration process. It also aims to protect against identity theft and ensure the accuracy of taxpayer information.

In summary, this update introduces a risk-based approach to GST registration. While some applicants will continue with the existing OTP-based Aadhaar authentication, others will be directed to a GSK for biometric verification and document checks. If you receive a GSK appointment link, it's crucial to book your appointment promptly and arrive prepared with all the necessary documents. This new process, while potentially requiring an extra step for some, ultimately aims to make the GST system more secure and reliable for everyone.