Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017

Dear Taxpayer, In line with recent developments in the GST registration process, applicants must adhere to the following steps as per Rule 8 of the CGST Rules, 2017. This advisory outlines the procedures for applicants opting for and not opting for Aadhaar authentication, as well as the implications of non-compliance.

1. Applicants Not Opting for Aadhaar Authentication

If you choose not to authenticate via Aadhaar, you must follow these steps:

  • Visit the GST Suvidha Kendra (GSK): You are required to visit the designated GSK for photo capturing and document verification.
  • Email Notification: Upon selecting “NO” for Aadhaar authentication, you will receive an email with the following details:
    • Address and contact information of the designated GSK.
    • List of required documents to carry for verification.
  • Schedule an Appointment: Use the link provided in the email to book an appointment. A confirmation email will be sent with the appointment details.
  • GSK Visit: Visit the GSK at the scheduled time for photo capturing and document verification.

2. Applicants Opting for Aadhaar Authentication and Identified for Biometric Authentication

If you opt for Aadhaar authentication and your application is identified for biometric authentication, follow these steps:

For Promoters/Partners

  • First Visit: Promoters/Partners opting for Aadhaar authentication must visit the GSK for biometric authentication and photo capturing.
  • Primary Authorized Signatory (PAS): The PAS must also visit the GSK for photo capturing, biometric authentication, and document verification.
  • Documents to Carry: The PAS must bring the documents listed in the intimation email for verification.

Exceptions for Previously Verified Individuals

  • If a Promoter/Partner has already undergone biometric verification in any State/UT during a previous registration, they do not need to visit the GSK again for photo capturing or biometric authentication for any other entity where they act as Promoter/Partner. However, if they are also the PAS, document verification at the GSK is required.
  • If the PAS has already been biometric verified in any State/UT during a previous registration, they only need to visit the GSK for document verification.
  • If the Promoter/Partner and PAS are the same individual, they must visit the GSK for photo capturing, biometric authentication, and document verification. If already biometric verified in the past, only document verification is required.

3. Non-Generation of Application Reference Number (ARN)

Failure to complete the required steps within the stipulated time will result in the non-generation of the ARN.

For Aadhaar-Authenticated Applicants

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

Why This Update Matters

The updated process aims to:

  • Enhance the accuracy and security of GST registrations.
  • Streamline the registration process through biometric authentication and document verification.
  • Ensure compliance with GST regulations and reduce the risk of fraudulent applications.

How TaxPower GST Software Can Help

Navigating the GST registration process can be complex, but TaxPower GST Software simplifies it for you. Here’s how TaxPower can assist:

  • Automated Compliance: Stay updated with the latest GST rules and notifications.
  • User-Friendly Interface: Easily manage GST registration, filing, and compliance.
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  • Seamless Integration: Ensure smooth synchronization with the GSTN portal for hassle-free registrations and filings.

Explore how TaxPower GST Software can streamline your GST compliance journey at https://taxpowergst.com.

Conclusion

Taxpayers are urged to follow this advisory to ensure the smooth processing of their GST registration applications. By leveraging tools like TaxPower GST Software, you can simplify compliance and focus on growing your business.

Blog Ref: GSTN Government Site