The biometric Aadhaar verification process in GST Registration
The biometric Aadhaar verification process in GST registration is a crucial step aimed at enhancing the integrity and security of the registration process. Here's a detailed explanation of the entire process:
1. Application Submission:
The applicant submits the GST registration application through FORM GST REG-01 on the GST portal. This form requires various details, including the Aadhaar number for Aadhaar authentication.
2. Option for Aadhaar Authentication:
While applying for GST registration, the applicant has the option to opt for Aadhaar authentication. Choosing this option expedites the registration process.
3. Biometric-Based Aadhaar Authentication:
If the applicant opts for Aadhaar authentication, the next step involves biometric-based Aadhaar authentication. This process is mandated by the proviso to Rule 8(4A) for applications submitted under sub-rule (4), excluding certain notified persons.
The applicant, or in cases where the applicant is not an individual, the individuals related to the applicant as notified, must undergo biometric-based Aadhaar authentication. This involves verifying the applicant's identity using biometric data (fingerprint or iris scan) linked to their Aadhaar.
4. Photograph Capturing:
Along with the biometric authentication, a photograph of the individual (the applicant or related individuals) is taken as part of the process.
5. Verification of Original Documents:
The process also includes the verification of original documents uploaded with the FORM GST REG-01 application. This verification is conducted at designated Facilitation Centres specified by the Commissioner.
6. Completion of the Process:
The application for GST registration is deemed to be complete only after the successful completion of the biometric-based Aadhaar authentication, photograph capturing, and verification of original documents.
7. Notification for States/UTs:
The Central Government, based on recommendations from the GST Council, may notify specific States or Union territories where the biometric Aadhaar authentication process does not apply.
8. Pilot Implementation:
Initially, a pilot run for biometric-based Aadhaar authentication for granting GST registrations started in the state of Gujarat as per the amendment to Rule 8(4A) of the CGST Rules.
This process aims to curb fake registrations and ensure that GST registrations are granted to genuine applicants, thereby preventing fraud and enhancing compliance.
Disclaimer: This material and the information contained herein is intended for clients and other Chartered Accountants to provide updates and is not an exhaustive treatment of such subject. We are not, by means of this material, rendering any professional advice or services. It should not be relied upon as the sole basis for any decision which may affect you or your business.
