Biometric Based Aadhaar Authentication and Risk-Based Physical Verification in GST Registration

 Important Update on CBIC notifies Amendments to implement Biometric Based Aadhaar Authentication and Risk-Based Physical Verification in GST Registration

The Central Board Of Indirect Taxes and Customs (CBIC) has notified amendments to implement biometric based aadhaar authentication and risk-based physical verification in GST registration. The amendments to the Central Goods and Services Tax (Amendment) Rules, 2023 aim to enhance the efficiency and security of the GST registration.

By the latest amendment, the Board has substituted Rule 8(4A) of the CGST Act, 2017 which suggested that the date of submission of the application in cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule(4), whichever is earlier.

As per sub-section 4A of Rule 8, the application undergoes authentication of the Aadhaar number for the grant of GST registration.

The notification stated that every application made under sub-rule (4) by a person, other than a person notified under section 25 (6D), who has opted for authentication of an Aadhaar number and is identified on the common portal, based on data analysis and risk parameters.

The above-said procedure shall be followed by biometric-based Aadhaar authentication and taking photographs of the applicant where the applicant is an individual about the applicant where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner.

It is important to note that as per the CBIC notification the application shall be deemed to be complete only after the completion of the process laid down under the above-said provision.