In an important update for taxpayers in Ladakh, the GST Network ( GSTN ) has introduced new guidelines to streamline the GST registration process through biometric-based Aadhaar authentication and document verification.
Here’s what applicants need to know:
Amendment to CGST Rules: Rule 8 of the CGST Rules, 2017, has been updated to incorporate biometric-based Aadhaar authentication for GST registration. Applicants will now undergo identification on the GST portal through data analysis and risk assessment, supported by biometric verification and document validation.
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Launch of New Functionality: As of October 30, 2024, the GSTN has deployed this biometric and document verification feature in Ladakh. The system includes tools for appointment booking and verification procedures.
Application Process: After filing Form GST REG-01, applicants will receive an email with a link, directing them to one of two options:
– OTP-based Aadhaar Authentication: If selected, applicants can continue with the existing OTP process.
– Appointment for Biometric Authentication: If directed, applicants must book an appointment to visit a GST Suvidha Kendra ( GSK ) for biometric verification.
Appointment and Verification at GSK: For those directed to biometric verification, a link to book an appointment at a designated GSK will be provided. Once the booking is confirmed via email, applicants should arrive at the GSK at their scheduled time.
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Documents Required for GSK Visit:
– Appointment confirmation email ( hard/soft copy )
– Jurisdiction details ( as per the intimation email )
– Original Aadhaar and PAN cards
– The original documents previously uploaded with the GST application
Biometric Verification Details: The biometric-based Aadhaar authentication and document verification process will take place at the GSK. Applicants must complete this step within the specified period outlined in the intimation email to avoid delays in application processing. Upon successful verification, an Application Reference Number ( ARN ) will be generated.
GSK Operating Hours: The operating days and hours of GST Suvidha Kendras will align with guidelines from the Ladakh administration, ensuring local access.
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