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This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.

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1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.

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https://www.youtube.com/watch?v=xLbr15FX-Og

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2. The above-said functionality has been developed by GSTN. It was launched in Puducherry on 30th August 2023 and will be rolled out in Gujarat on 7th November 2023.

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3. The said functionality now also provides for the document verification and appointment booking process. After the submission of the application in Form GST REG-01, the applicant will receive either of the following links in the e-mail,

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(a) A Link for OTP-based Aadhaar Authentication OR

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(b) A link for booking an appointment with a message to visit a GST Suvidha Kendra (GSK) along with the details of the GSK and jurisdiction, for Biometric-based Aadhaar Authentication and document verification (the intimation e-mail)

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4. If the applicant receives the link for OTP-based Aadhaar Authentication as mentioned in point 3(a), she/he can proceed with the application as per the existing process.

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5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail. Once the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.

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6. At the time of the visit of GSK, the applicant is required to carry the following details.

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(a) a copy (hard/soft) of the appointment confirmation e-mail

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(b) the details of jurisdiction as mentioned in the intimation e-mail

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(c) Aadhaar Number

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(d) the original documents that were uploaded with the application, as communicated by the intimation e-mail.

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7. The biometric authentication and document verification will be done at the GSK, for all the required individuals as per the GST application Form REG-01.

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8. The applicant is required to choose an appointment for the biometric verification during the maximum permissible period for the application as indicated in the intimation e-mail. In such cases, ARNs will be generated once the Biometric-based Aadhaar Authentication process and document verification are completed.

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9. The feature of booking an appointment to visit a designated GSK is currently available for the applicants of the Gujarat State and it will be extended to the other notified States/UTs shortly.

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10. The operation days and hours of GSKs will be as per the guidelines provided by the administration in your respective state.

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Source Link

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#gst #gstupdates #gstadvisory #gstnew #gstlatest #allaboutgst #allabouttaxes

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