The Goods and Services Tax Network (GSTN) has rolled out a significant update to the GST registration process that incorporates biometric-based Aadhaar authentication and document verification. As part of a phased implementation, this functionality is now live in Sikkim starting 1st May 2025. This advisory outlines the key changes and what applicants need to do under the new system.
What’s New in the Registration Process?
The GST registration process has been enhanced through an amendment to Rule 8 of the CGST Rules, 2017. This amendment allows the GST portal to identify applicants—based on data analysis and risk parameters—who are required to undergo biometric-based Aadhaar authentication along with original document verification.
Rollout in Sikkim
The GSTN has developed and launched this functionality in Sikkim as of May 1st, 2025, making it the first state to experience this new method of applicant verification.
How Will Applicants Be Notified?
After submitting the GST REG-01 application, the applicant will receive an email containing one of the two types of links:
- OTP-Based Aadhaar Authentication
- If the applicant receives this link, they can continue with the standard Aadhaar authentication process as before.
- Biometric Authentication & GSK Visit
- If the link instructs the applicant to book an appointment at a designated GST Suvidha Kendra (GSK), they must complete biometric authentication and document verification in person.
Booking the Appointment
Applicants identified for biometric verification can book their appointment online using the link in the email.
- Slot booking is available from 1st May 2025 onward.
- Upon booking, the applicant will receive an appointment confirmation email, which must be carried during the GSK visit.
Documents to Carry for GSK Visit
The applicant must bring the following to the GSK:
- A copy (hard or soft) of the appointment confirmation email
- The jurisdiction details as mentioned in the intimation email
- Original Aadhaar and PAN cards
- The original versions of documents uploaded during registration (as specified in the email)
Biometric and Document Verification Process
The biometric authentication and physical document verification will take place at the designated GSK. This process is mandatory for all individuals mentioned in the GST REG-01 application.
Timeline and ARN Generation
- Applicants must complete biometric verification within the allowable timeframe specified in the intimation email.
- The Application Reference Number (ARN) will be generated only after successful biometric and document verification.
Operating Hours of GSKs
- The operating days and hours for the GSKs will follow the local state administration’s guidelines.
Final Note
This biometric and document verification initiative is a step forward in enhancing the security and reliability of the GST registration process. Applicants in Sikkim are advised to closely follow the instructions received via email post-application and complete the required steps promptly to avoid delays.
Notification Reference: GSTN
01/05/2025