MM TAX CLUB

The GST registration process in Uttar Pradesh has undergone a significant update with the introduction of biometric-based Aadhaar authentication and document verification. Taxpayers applying for GST registration should take note of the following important changes and guidelines:

Key Updates to GST Registration Process

1. Amendment to Rule 8 of CGST Rules, 2017

   • Applicants can now be identified based on data analysis and risk parameters for biometric-based Aadhaar authentication.

   • This process includes capturing the applicant’s photograph and verifying the original copies of the documents uploaded with the application.

2. Implementation Timeline

   • This functionality has been developed by GSTN and has been officially rolled out in Uttar Pradesh on March 15, 2025.

3. Authentication & Verification Process

   • Once an applicant submits the GST registration application (Form GST REG-01), they will receive an e-mail containing either:

     • (a) A link for OTP-based Aadhaar Authentication, or

     • (b) A link for booking an appointment to visit a GST Suvidha Kendra (GSK) for biometric authentication and document verification.

4. Next Steps for Applicants

   • If the OTP-based Aadhaar Authentication link is received, the applicant can proceed with the standard registration process.

   • If an appointment booking link is received, the applicant must schedule an appointment at the designated GSK.

5. Appointment Booking Process

   • Appointment booking for biometric verification and document verification at GSKs is available for Uttar Pradesh applicants starting from March 18, 2025.

   • After booking, a confirmation e-mail will be sent containing the details of the appointment.

6. Documents Required for Verification at GSK

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

   • Jurisdiction details as mentioned in the intimation e-mail

   • Original Aadhaar Card and PAN Card

   • Original copies of all documents uploaded during the application

7. Biometric Authentication at GSK

   • The biometric authentication and document verification will be conducted for all individuals required as per GST Form REG-01.

   • The applicant must complete the biometric verification within the permissible period mentioned in the intimation e-mail.

   • The Application Reference Number (ARN) will be generated after successful authentication and verification.

8. Operating Hours of GSKs

   • The working days and hours of GSKs will be governed by the administration’s guidelines in the state.

Conclusion

This enhancement aims to streamline the GST registration process by integrating biometric verification for improved accuracy and security. Applicants should ensure they carefully follow the updated process to avoid delays. Stay informed and prepared for a seamless GST registration experience in Uttar Pradesh!

For any further queries, applicants can refer to the official GST portal or contact their jurisdictional officer.