Biometric-Based Aadhaar Authentication for GST Registration

GSTN Guidance for Biometric-Based Aadhaar Verification and GST Registration Authentication in Maharashtra and Lakshadweep.

For applicants from Maharashtra and Lakshadweep, the Goods and Services Tax Network (GSTN) has released an advisory biometric-based Aadhaar authentication and document verification for GST registration.

Read also: GST Revisional Authority: Powers, Limitations, and Timeframes

The following is how the advisory was generated:

This is to update taxpayers on the latest changes to the GST registration application procedure. The following important considerations should be made when registering.

1. In accordance with the modified Rule 8 of the CGST Rules, 2017, an applicant may be recognised on the common portal by using data analysis and risk criteria for biometric-based Aadhaar authentication, as well as by taking a photograph of the applicant and confirming the authenticity of the original copies of the documents submitted with the application.
2. GSTN is the company that developed the mentioned functionality. On February 8, 2025, it was introduced in Maharashtra and Lakshadweep.
3. The features mentioned earlier also facilitate the process of scheduling appointments and document verification. The applicant will get an email with one of the following links after the submission of the application in Form GST REG-01:
   • An URL for Aadhaar authentication by OTP OR
   • The location and jurisdiction of a GST Suvidha Kendra (GSK), as well as a link to schedule an appointment via message to visit one for biometric-based Aadhaar authentication and document verification.
4. The applicant may continue with the application in accordance with the current procedure if they are provided with the link for OTP-based Aadhaar Authentication as specified in point 3(a).
5. On the other hand, the applicant must use the link in the email to schedule an appointment to visit the chosen GSK if they receive the link as stated in item 3(b).
6. The Maharashtra and Lakshadweep candidates now have the option to schedule an appointment to visit a designated GSK.
7. The applicant will be able to visit the assigned GSK at the specified time and day after scheduling the appointment and receiving an email as confirmation of the appointment.
8. The applicant must have the following information and documentation with them when they visit GSK.
   • a physical copy or soft copy of the email confirming the appointment
   • the jurisdictional facts included in the email notification
   • Original copies of the PAN and Aadhaar cards
   • the original documents that, as stated in the notification email, were uploaded with the application.
9. In compliance with GST application Form REG-01, the GSK shall verify all pertinent individuals’ documents and conduct biometric authentication.
10. Within the allotted time range in the email notification, the applicant must make an appointment for a biometric verification. In these cases, ARNs would be generated upon the completion of the document verification and biometric-based Aadhaar authentication procedures.
11. GSK operating hours and days will follow the schedule set by your state’s or UT’s administration.

Read also: Input Service Distributor Under GST: Concept, Conditions, and Credit Distribution

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