Introduction
In a significant development, the GST Network (GSTN) has issued an advisory regarding biometric Aadhaar authentication for GST applicants in Kerala, Nagaland, and Telangana. This advisory aims to streamline the GST registration process and enhance compliance among taxpayers.
Key Changes to GST Registration Process
The amended Rule 8 of the CGST Rules, 2017 allows for a more efficient identification process for GST applicants. The following key points highlight the changes:
- Biometric-Based Authentication: GST applicants can now be identified through biometric Aadhaar authentication. This includes capturing a photograph of the applicant and verifying original documents submitted during the application process.
- Functionality Rollout: This new feature was introduced on October 5, 2024, specifically for applicants in Kerala, Nagaland, and Telangana.
- Appointment Booking and Document Verification: Upon submitting their application using Form GST REG-01, applicants will receive an email with one of two links:
- Link for OTP-Based Aadhaar Authentication
- Link for Booking an Appointment: This includes a message directing the applicant to a GST Suvidha Kendra (GSK) for biometric authentication and document verification.
Next Steps for Applicants
Depending on the link received, applicants must follow these steps:
- OTP-Based Authentication: If applicants receive the OTP-based link, they can proceed with the existing process.
- Appointment for Biometric Verification: If the appointment link is received, the applicant must book a time slot to visit the designated GSK. This can be done through the link provided in the email.
Required Documents for GSK Visit
To ensure a smooth verification process at the GSK, applicants must bring the following documents:
- A copy of the appointment confirmation email (hard or soft copy)
- Details of the jurisdiction as mentioned in the intimation email
- Original copies of Aadhaar and PAN cards
- Original documents uploaded with the application, as specified in the intimation email.
Biometric Authentication and Document Verification
At the GSK, biometric authentication and document verification will be conducted for all individuals listed in the GST application Form REG-01. Applicants should schedule their appointments within the permissible application period indicated in the intimation email. An Application Reference Number (ARN) will be generated once the biometric authentication and document verification processes are complete.
Operating Hours of GSKs
The operation days and hours for GSKs will follow guidelines set by the respective state administrations. Applicants should verify these details before their visit to avoid any inconvenience.
GST Compliance Inspections
In related news, the Tax Commissioner conducted surprise inspections targeting traders suspected of GST evasion. During these inspections, many shop owners were found selling items without issuing bills, a common practice to evade GST. While no immediate penalties were enforced, the officials emphasized the importance of compliance.
Conclusion
The recent advisory from GSTN marks a crucial step towards enhancing the GST registration process in Kerala, Nagaland, and Telangana. By implementing biometric Aadhaar authentication, GSTN aims to reduce fraud and streamline the verification process for applicants. Taxpayers are urged to comply with these new regulations and ensure proper documentation during the registration process. With increased scrutiny on compliance, it is essential for all traders to adhere to GST norms to avoid penalties in the future.