New GST Registration Process 2025
New GST Registration Process 2025 The Goods and Services Tax (GST) registration process in India has been updated to incorporate biometric verification for enhanced security and fraud prevention. As per Rule 8 of the CGST Rules, 2017, taxpayers applying for GST registration must now undergo Aadhaar authentication or visit a designated GST Suvidha Kendra (GSK) for biometric and document verification.
In this blog, we will provide a step-by-step guide to the biometric verification process for new GST registration in 2025.
For Better Understanding Watch Video – https://youtu.be/rNUJzURLXbk
Categories of GST Registration Applicants
Applicants for GST registration fall into two broad categories based on their Aadhaar authentication preference:
Applicants Not Opting for Aadhaar Authentication
If an applicant chooses not to authenticate via Aadhaar, they must:
- Visit a designated GST Suvidha Kendra (GSK) for photo capturing and document verification.
- Upon selecting “NO” for Aadhaar authentication in Form GST REG-01, they will receive an email notification with details of the assigned GSK and a list of required documents.
- Schedule an appointment at the GSK via the link provided in the email.
- Visit the GSK at the scheduled date and time for photo capturing and document verification.
Applicants Opting for Aadhaar Authentication and Identified for Biometric Authentication
- If an applicant selects Aadhaar authentication, they must first visit the GSK for biometric authentication and photo capturing.
- Promoters/Partners opting for Aadhaar authentication must complete biometric authentication and photo capturing before the Primary Authorized Signatory (PAS).
- The PAS is required to carry all the necessary documents listed in the intimation email and undergo photo capturing, biometric authentication, and document verification at the GSK.
- If a Promoter/Partner has already completed biometric verification in any State/UT in a previous GST registration, they are exempt from repeating the process for other entities. However, if they assume the role of a PAS in a new entity, only document verification at the GSK will be required.
- If the PAS has already been biometric verified in any State/UT previously, they only need to visit the GSK for document verification.
- If the Promoter/Partner and PAS are the same individual, they must undergo photo capturing, biometric authentication, and document verification at the GSK. If they were previously biometric verified, only document verification is needed.
Consequences of Not Completing Biometric Verification
The GST registration process is time-sensitive, and failing to complete biometric authentication within the stipulated timeline may lead to delays or rejection.
Non-Generation of Application Reference Number (ARN)
- For Aadhaar-authenticated applicants requiring biometric verification:
- If any Promoter/Partner or PAS fails to visit the GSK within 15 days of submitting Part B of Form GST REG-01, the Application Reference Number (ARN) will not be generated.
- Ensure that Aadhaar details such as name, date of birth, and gender are accurate to avoid authentication failures. If discrepancies occur, update Aadhaar and visit the GSK within the stipulated time.
- For non-Aadhaar-authenticated applicants:
- If photo capturing or document verification is not completed within 15 days, the ARN will not be generated, and the registration process will be stalled.
Important Points to Remember
- Check Your Email Regularly: After applying for GST registration, carefully check your email for updates regarding biometric verification requirements and GSK appointments.
- Carry Original Documents: Ensure that you bring all the original documents uploaded during GST registration for verification at the GSK.
- Timely Completion: Avoid delays by completing biometric authentication and document verification within 15 days.
- Exemptions for Previously Verified Individuals: If a Promoter/Partner or PAS has already been biometric verified in a previous registration, they do not need to undergo the process again unless acting as the PAS for a new entity.
Conclusion
The introduction of biometric verification for GST registration aims to streamline the process and reduce fraudulent registrations. Taxpayers must carefully follow the guidelines to ensure smooth registration approval. Completing biometric authentication and document verification at a designated GST Suvidha Kendra (GSK) within 15 days is essential to avoid delays or application rejection.
For further assistance, consult with a GST professional or visit the GST portal for the latest updates.
Stay informed and ensure compliance with the latest GST registration rules!
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