GST Registration Process: Key Guidelines for Taxpayers

Introduction

With recent changes in the GST Registration process, taxpayers must follow updated procedures to ensure a smooth experience. Rule 8 of the CGST Rules, 2017 outlines specific steps based on Aadhaar authentication preferences. Below is a simplified guide to help you complete your registration without delays.

1. Steps for Applicants Not Opting for Aadhaar Authentication

If you decide not to use Aadhaar authentication, follow these steps:

• Visit the GST Suvidha Kendra (GSK): You must go to the designated GSK for photo capturing and document verification.
• Check Your Email: After selecting “NO” for Aadhaar authentication, you will receive an email with GSK details and a list of required documents.
• Schedule an Appointment: Use the provided link in the email to book your GSK visit. A confirmation email will follow.
• Complete Verification: Arrive at the GSK on time for photo capturing and document verification.

2. Steps for Applicants Opting for Aadhaar Authentication and Identified for Biometric Verification

If you choose Aadhaar authentication and the system requires biometric verification, follow these steps:

• Biometric Verification Process: Promoters/Partners must visit the GSK for photo capturing and biometric authentication. The Primary Authorized Signatory (PAS) must follow the same process.
• Document Submission: The PAS must bring the required documents listed in the notification email to the GSK for verification.
• Exceptions for Previously Verified Individuals:
  • If a Promoter/Partner has already completed biometric verification in any State/UT for a previous registration, they do not need to repeat the process for another entity where they hold the same role.
  • If the Promoter/Partner takes on the role of PAS, only document verification at the GSK is necessary.
  • If the PAS has previously undergone biometric verification, they only need to visit the GSK for document verification.
  • If the Promoter/Partner and PAS are the same person, they must complete photo capturing, biometric authentication, and document verification. However, if they have been verified before, only document verification is required.

3. Non-Generation of Application Reference Number (ARN)

Missing any required steps may lead to ARN non-generation. To avoid this issue, follow these guidelines:

• For Aadhaar-Authenticated Applicants Needing Biometric Verification:
  • If any Promoter/Partner or PAS fails to visit the GSK for biometric authentication or document verification within 15 days of submitting Part B of REG-01, the ARN will not be generated.
  • Ensure your Aadhaar details, such as name, date of birth, and gender, are accurate to prevent authentication failures. If errors exist, update Aadhaar details and visit the GSK within 15 days.
• For Non-Aadhaar Applicants:
  • If photo capturing or document verification is not completed within 15 days, the ARN will not be generated.

Conclusion

Following these updated guidelines will help taxpayers complete GST registration efficiently. Promptly completing biometric authentication, photo capturing, and document verification will prevent unnecessary delays.

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This article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event, RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update, etc if any.

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