Biometric Aadhaar authentication & document verification for GST registration in Assam – key guidelines & updates.

The most recent changes to the GST registration procedure must be understood by Assamese taxpayers. Biometric-based Aadhaar authentication and document verification are introduced by the latest revisions to Rule 8 of the CGST Rules, 2017 and must be strictly adhered to. The main things to think about when registering are listed below.

Key Updates and Procedures: 

1. Amendment to Rule 8 of CGST Rules, 2017:

• Applicants may now be identified on the common portal using data analysis and risk parameters.
• The process includes biometric-based Aadhaar authentication, capturing the applicant’s photograph, and verifying the original documents uploaded during the application.

2. Implementation in Assam:

• The GSTN created the functionality, which was launched in Assam on April 1, 2025.

3. Document Verification & Appointment Booking Process:

• Applicants will get an email with one of the following links following the submission of Form GST REG-01:
• Specifies link for Aadhaar authentication by OTP, or
• A link for scheduling an appointment at a GST Suvidha Kendra (GSK) for document verification and biometric-based Aadhaar authentication.

4. Proceeding with OTP-Based Aadhaar Authentication:

• The applicant can continue using the at present procedure if they are provided with a link for OTP-based Aadhaar authentication.

5. Appointment for Biometric-Based Aadhaar Authentication:

• The applicant is required to use the link to make an appointment at a specified GSK if they are sent one.
• On April 1st, 2025, applicants in Assam began scheduling appointments.

6. Confirmation and Visit to GSK:

• An email confirming the appointment will be issued to the applicant as soon as it is scheduled.
• The candidate needs to show up at the assigned GSK at the appointed time.

7. Documents Required at GSK:

• A copy (hard/soft) of the appointment confirmation e-mail.
• Details of jurisdiction as mentioned in the intimation e-mail.
• Aadhaar Card and PAN Card (Original Copies).
• Original documents uploaded with the application, as communicated in the intimation e-mail.

8. Biometric Authentication & Document Verification Process:

• At the GSK, biometric authentication and document verification will be conducted for all required individuals listed in Form GST REG-01.

9. Timeline for Biometric Verification:

• Applicants must schedule their appointment within the permissible period mentioned in the intimation e-mail.
• ARNs will only be generated upon successful completion of biometric authentication and document verification.

10. Operating Hours of GSKs:

• The working days and hours of GSKs will be as per the guidelines issued by the state administration.

These changes streamline the GST registration process and ensure secure verification for applicants in Assam. Taxpayers should carefully follow the new guidelines and complete biometric authentication within the stipulated time to avoid delays in registration. Stay informed and ensure compliance for a hassle-free GST registration process.

Notification Reference: GSTN
02/04/2025