GST Registration Process Updates via GSTN advisory: Rule 8
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GST Registration Process Updates via GSTN advisory : Rule 8
This update strengthens GST registration procedures by integrating Aadhaar authentication and biometric verification, enhancing security and minimizing fraudulent registrations. Risk-Based Physical Verification may lead to increased scrutiny of high-risk applicants. It may Stronger Compliance Measures reduce fake registrations, benefiting tax authorities. It is also Potential Delays for businesses opting for physical verification instead of Aadhaar authentication.
- Mandatory Aadhaar Authentication: Required for authorized signatories, managing/authorized partners, and HUF Kartas.
- Exemptions: – Non-citizens and individuals outside the specified categories.
- Biometric-Based Aadhaar Authentication – Nationwide rollout from July 10, 2024, per CGST Notification No. 13/2024.
- Alternative Process for Non-Aadhaar Applicants: CGST Notification No. 12/2024 requires photo submission and document verification at designated facilitation centers.
- New Advisory for GST Registration: Applicants must either complete Aadhaar authentication or undergo biometric authentication at a GST Suvidha Kendra (GSK).
GSTN issue an advisory on GST registration (Rule 8 of CGST Rules, 2017) issued on February 12, 2025. summary of updated on it are mentioned here under:
- For Applicants Not Opting for Aadhaar Authentication: Must visit GST Suvidha Kendra (GSK) for photo capture & document verification. Appointment details will be sent via email upon selecting “NO” for Aadhaar authentication.
- For Applicants Opting for Aadhaar Authentication & Biometric Verification: Promoters/Partners & Primary Authorized Signatory (PAS) must visit GSK for biometric authentication & photo capture. If biometric verification has been done in any State/UT earlier, only document verification is needed.
- Non-Generation of ARN (Application Reference Number): If biometric authentication/document verification is not completed within 15 days, ARN will not be generated. And taxpayer must ensure Aadhaar details are correct (name, DOB, gender) to prevent authentication failures.
- Taxpayers must ensure timely compliance with these steps to avoid delays in GST registration. Would you like a simplified flowchart for better clarity on the process?
Consequences of Non-Compliance with Aadhaar & Biometric Authentication for GST Registration
- Failure to complete the prescribed verification steps within 15 days of submitting Part B of Form REG-01 will result in the non-generation of the Application Reference Number (ARN), effectively stalling the GST registration process. Specific consequences are mentioned here under:
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For Aadhaar-authenticated applicants identified for biometric verification: If any Promoter/Partner or the Primary Authorized Signatory (PAS) fails to visit the GST Suvidha Kendra (GSK) for biometric authentication and document verification within 15 days, the ARN will not be generated.
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For Non-Aadhaar-Authenticated Applicants :If an applicant does not complete photo capturing or document verification within the stipulated time, the ARN will not be issued, preventing GST registration.
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Aadhaar Authentication Failures Due to Discrepancies : Mismatches in Aadhaar details (e.g., name, date of birth, or gender) may result in authentication failures. The applicant must rectify errors before the deadline to avoid registration delays.
- Practical Implications of Non-Compliance:
Without an ARN, the GST registration remains incomplete, delaying business operations. and Unregistered businesses cannot claim ITC on GST paid for purchases. Engaging in taxable supplies without GST registration may lead to penalties under the CGST Act.
Documents Required for Address Proof for GST Registration
Documents required for Address Proof for GST Registration as per the Instruction issued by GSTN :
| Category | Documents Required | Procedure |
|---|---|---|
| Owned Premises | Any one of: – Property Tax Receipt – Municipal Khata Copy – Electricity Bill – Water Bill – Similar State/Local law document |
Upload any one document. No originals or additional documents required. |
| Rented Premises | – Valid Rent/Lease Agreement + Any one ownership document listed above |
– If unregistered, also upload ID proof of lessor. – If registered or utility bill is in tenant’s name, no lessor ID required. |
| Other Cases (Spouse/Relative etc.) | – Consent Letter + – Identity Proof of Owner + – Ownership Document |
Upload any one ownership document and consent letter. No extra documents needed. |
| Shared Premises | – Rent Agreement or Consent Letter + Identity Proof (if unregistered) + Ownership Document |
Same as above. If rent agreement is unavailable, submit affidavit + utility bill in applicant’s name. |
| SEZ Premises | – Govt. issued SEZ Documents/Certificates | Upload relevant SEZ documents. |
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