Complete Guide to GST Registration Process Under Rule 8 of CGST Rules, 2017

GST Registration Process Under Rule 8

Updated Guidelines for Aadhaar and Biometric Authentication – February 2025

Introduction

GST Registration Process Under Rule 8  The Goods and Services Tax (GST) registration process plays a critical role in bringing businesses under the tax net. The process has recently undergone significant changes, especially regarding Aadhaar and biometric authentication. Rule 8 of the CGST Rules, 2017 outlines these steps in detail. GST Registration Process Under Rule 8  This blog will guide you through the updated registration process, helping you avoid errors and delays in obtaining your GST registration.

Types of Applicants in GST Registration

The GST registration process varies based on whether the applicant chooses to authenticate via Aadhaar or opts out of Aadhaar authentication. Let’s break it down:

1. Applicants Not Opting for Aadhaar Authentication

Applicants who choose NOT to authenticate their identity through Aadhaar must follow these steps:

1. Visit a Designated GST Suvidha Kendra (GSK):
   • Once you select “NO” for Aadhaar authentication during registration, you will receive an email with the details of the designated GST Suvidha Kendra (GSK).
   • This email will also contain a list of required documents.
2. Schedule an Appointment:
   • GST Registration Process Under Rule 8  Use the link in the email to schedule an appointment at the GSK.
   • An appointment confirmation will be sent to your registered email.
3. Complete Document Verification and Photo Capturing:
   • Visit the GSK at the scheduled time with the required documents for photo capturing and document verification.

2. Applicants Opting for Aadhaar Authentication (Biometric Verification Required)

For applicants opting for Aadhaar authentication, some may be required to undergo biometric authentication and photo capturing at a GST Suvidha Kendra (GSK).

Steps for Biometric Authentication:

1. Promoters/Partners and Primary Authorized Signatory (PAS) Visit the GSK:
   • Promoters/Partners opting for Aadhaar authentication must visit the GSK for biometric authentication and photo capturing.
   • The Primary Authorized Signatory (PAS) must also undergo biometric authentication and document verification.
2. Document Verification:
   The PAS must carry the necessary documents listed in the intimation email to the GSK for verification.

Special Cases for Promoters/Partners:

• If a Promoter/Partner has already completed biometric verification during a previous GST registration in any State/UT, they will not need to repeat the process for subsequent registrations. GST Registration Process Under Rule 8
• However, if the same person becomes the Primary Authorized Signatory (PAS) for a new entity, they must visit the GSK for document verification only.
• If the Promoter/Partner and PAS are the same individual:
  • Visit the GSK for photo capturing, biometric authentication, and document verification.
  • If already verified in the past, only document verification is required.

Non-Generation of Application Reference Number (ARN)

The GST registration process will not be complete, and the Application Reference Number (ARN) will not be generated in the following situations:

https://www.gst.gov.in/

1. Aadhaar-Authenticated Applicants (Biometric Authentication Required)

• If any Promoter/Partner or PAS fails to visit the GSK for biometric authentication or if document verification is not completed within 15 days of submitting Part B of Form REG-01, the ARN will not be generated.
• Ensure that your Aadhaar details (name, date of birth, gender) match perfectly to avoid authentication failures.
• In case of discrepancies, update your Aadhaar details and visit the GSK within the stipulated 15-day period.

2. Non-Aadhaar Applicants

• For applicants who opt out of Aadhaar authentication, the ARN will not be generated if photo capturing or document verification is not completed within 15 days.

Key Documents Required for GST Registration at the GSK

When visiting the GSK for biometric authentication or document verification, ensure you carry the following documents:

1. PAN Card of the business and its Promoters/Partners
2. Proof of Address (electricity bill, rent agreement, etc.)
3. Identity Proof (Aadhaar Card, Passport, Voter ID)
4. Photograph of the applicant
5. Bank Account Details (cancelled cheque, passbook)
6. Authorization Letter or Board Resolution for the PAS

Tips for a Smooth GST Registration Process

1. Ensure Aadhaar Details are Accurate: Verify that your Aadhaar information (name, date of birth, gender) matches the details in your GST registration application.
2. Schedule Appointments Promptly: Once you receive the email, schedule your GSK appointment immediately to avoid missing the 15-day window.
3. Carry All Required Documents: Double-check the list of documents mentioned in the intimation email to avoid delays.
4. Respond Quickly to Discrepancies: If you face authentication failure, update your Aadhaar details and complete the verification process within 15 days.

Conclusion

The GST registration process under Rule 8 of CGST Rules, 2017 has been designed to ensure robust verification and prevent misuse. Following the updated guidelines will help you avoid unnecessary delays and ensure a smooth registration experience.

Stay informed and ensure compliance with these new requirements to avoid rejection of your GST registration application. If you have any questions, consult your tax advisor or contact the GST helpline for assistance.

For More Information : https://taxgyany.com/