The GST Registration for Aadhar Authentication and biometric verification rules have been changed by the Central Board of Indirect Taxes and Customs (CBIC).
The Central Goods and Services Tax (Amendment) Regulations, 2023 have been announced by the Board and will take effect on December 26, 2022.
Latest Update
- The Aadhaar biometric authentication to be conducted in Puducherry UT using risk-based biometrics. In addition to Gujarat and the Puducherry UT, the state of Andhra Pradesh has expressed interest in participating in the pilot. Read PR
The Board has replaced the CGST Act of 2017’s Regulation 8(4A).
In these situations, the application must be submitted within 15 days of the day it was submitted in Part B of FORM GST REG-01 according to rule (4), or within the date, the Aadhaar number was authenticated. This is accurate even if the applicant decides to have his Aadhar number authenticated even though he is not a person who has been notified under Section 25’s subsection (6D).
Read also: Amendment Process in GST Registration: Step-by-Step Guide
Every application that has been submitted under sub-rule (4) by someone who has applied for the Aadhaar number authentication and is recognised on the common platform, based on data analysis and risk parameters, other than someone who has been notified under section 25 (6D), In addition, the original copies of the documents uploaded with the application in Form GST REG-01 must be verified at one of the facilitation centres designated by the Commissioner, along with biometric-based Aadhaar authentication and photographing the applicant in cases where the applicant is an individual or a relative of the applicant in cases where the applicant is not an individual. Only after the procedure outlined in this proviso has been completed will the application be judged to be finished.
