GSTN Issues Advisory On GST Registration Process

The Goods and Service Tax Network (GSTN) has issued the advisory for the GST Registration Process (Rule 8 of CGST Rules, 2017).

In line with recent developments in the GST registration process, applicants must adhere to various steps as per Rule 8 of the CGST Rules, 2017.

Applicants Not Opting for Aadhaar Authentication

If you choose not to authenticate via Aadhaar, you must visit the designated GST Suvidha Kendra (GSK) for photo capturing and document verification.

Upon selecting “NO” for Aadhaar authentication, an email will be sent with GSK details and required documents.

You can schedule an appointment via a link in the email. An appointment confirmation will follow through mail.

Visit the GSK at the scheduled time for photo capturing, document verification.

Applicants Opting for Aadhaar Authentication and application identified for Biometric Authentication

Promoters/Partners opting for Aadhaar authentication should first visit the GSK for biometric authentication and photo capturing, followed by the Primary Authorized Signatory (PAS).

Promoters/Partners opting for Aadhaar authentication must visit the GSK for photo capturing and biometric authentication. The Primary Authorized Signatory (PAS) is required to carry the documents listed in the intimation email for verification at the GSK. Additionally, the PAS must undergo photo capturing and biometric authentication at the GSK as part of the process.

If a Promoter/Partner has already been biometric verified in any State/UT during a previous registration, they will not need to visit the GSK again for photo capturing, biometric authentication, or document verification for any other entity where they act as Promoter/Partner. However, if she/he becomes the PAS of the entity, only document verification at the GSK will be required.

In case PAS has already been biometric verified in any State/UT during a previous registration, she/he will need to visit the GSK only for document verification.

If the Promoter/Partner and PAS are the same individual, she/he must visit the GSK for photo capturing, biometric authentication, and document verification. If already biometric verified in the past, only document verification at the GSK is required.

Non-Generation of Application Reference Number (ARN):

For applicants opted Aadhaar-authentication and application identified for Biometric Authentication

If any of the Promoter/Partner or PAS fails to visit the GSK or biometric authentication fails or document verification is not completed within 15 days of submitting Part B of REG-01, the ARN will not be generated.Ensure that your Aadhaar details (name, date of birth, gender) are accurate to avoid authentication failures. If any discrepancies occur, update Aadhaar and visit the GSK within 15 days. 

For non-Aadhaar applicants

If photo capturing or document verification is not completed within 15 days, the ARN will not be generated.

Taxpayers are urged to follow this advisory to ensure smooth processing of their GST registration applications.

Click Here To Read The Advisory 

Read More: New Table 3.1.1 Of GSTR-3B For E-Commerce Transactions To Be Effective From 11 February 2025: CBIC

Mariya Paliwala
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