CBIC prescribes procedure for Aadhaar authentication and submission of GST registration application

Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 4/2023 dated 31st March, 2023 to amend the Central Goods and Services Tax Rules, 2017 to substitute Rule 8(4A) pertaining to Aadhar authentication and biometric verification of those registered under GST with retrospective effect from 26th December, 2022.

An applicant who opts for authentication of Aadhaar number, shall while submitting the application in Part B of Form GST REG-01, undergo authentication of Aadhaar number and the date of submission of the application in such 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, whichever is earlier.

Further it has been notified that every application made in Part B of Form GST REG-01 by a person, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as authorised representative, authorised signatory 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.

Source: Central Board of Indirect Taxes & Customs (CBIC)