The 53rd meeting of the GST Council scheduled for June 22 is expected to introduce a new rule linking Aadhaar biometric authentication to GST registration for the first time.
According to CNBC Awaaz report, this new regulation may make Aadhaar biometric authentication mandatory for new registrations across the country.
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Preparations are underway to implement the GST Council’s new rule nationwide, following successful pilot implementations in states like Gujarat, Puducherry, and Andhra Pradesh.
These states have already implemented proposals based on Aadhaar, the report said.
For GST registration, businesses typically require documents such as the Company Incorporation Certificate (CIN No.), PAN Card, Memorandum and Articles of Association or LLP Deed, proof of address such as ownership agreements or lease agreements, and details of the company’s authorized signatory including their name, address, Aadhaar, and PAN card.
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Under Aadhaar authentication, physical verification of business premises may not be necessary in most cases
However, there are exceptions where physical verification remains mandatory.
If Aadhaar details are not provided, businesses may opt for physical verification instead.
Choosing the option of online authentication will involve receiving a link for completing the process after form submission.
Once the application is verified, it must be submitted on the GST portal.
Following verification, an Application Reference Number (ARN) will be generated, and an acknowledgment will be sent to the authorised signatory via GST REG 02 form.
Subsequently, the application will be forwarded to the GST officer.
Upon successful verification, a GST registration certificate and GSTIN (GST Identification Number) will be issued within approximately 7 days.