Gujarat and Puducherry have taken a pioneering initiative in advancing the tax system in India by implementing biometric Aadhar authentication for Goods and Services Tax (GST) registration. This innovative approach by the GST Network aims to enhance and streamline the registration process for taxpayers in these two regions. Here, we delve into the details of how this adoption of biometric technology is set to bring about positive changes for taxpayers in Gujarat and Puducherry.
The recent modification to Rule 8 of the CGST Rules, 2017 heralds a new era for applicants, allowing them to employ biometric data for GST registration. This paves the way for a more robust and secure identification process on the common portal. The procedure involves capturing an applicant's photograph and validating the authenticity of the original documents submitted with the application. This technological enhancement signifies a substantial progression in incorporating advanced methods within the taxation framework.
The GSTN has devoted meticulous effort to develop this innovative functionality. Puducherry successfully integrated the process on August 30, 2023, and Gujarat is set to follow suit on November 7, 2023. The proactive strategy employed by the GSTN suggests an expectation that this pilot project will contribute to a more streamlined and effective registration process.
Following the submission of an application through Form GST REG-01, the applicant will receive one of two types of emails: one containing an OTP for Aadhar Authentication, or another providing a link to arrange an appointment at a GST Suvidha Kendra (GSK) for biometric authentication and document review.
Applicants obligated to visit a GSK must schedule their appointment within the designated timeframe outlined in the email. The successful generation of the Application Reference Number (ARN) is contingent upon the completion of these specified steps.
Applicants must not forget to carry:
Although the current implementation of this pilot project is confined to Gujarat and Puducherry, there are strategic initiatives in progress to expand the use of biometric verification to additional states and territories. This signals a nationwide progression towards increased technological integration in tax procedures.
The functioning of GSKs will align with regional directives, underscoring the importance for applicants to thoroughly review local guidelines before scheduling appointments.
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