Skip to main content

GSTN issued important advisory for applicants where GST Registration application marked for Biometric-based Aadhaar Authentication

 The GSTN has issued an Advisory dated August 28, 2023 for applicants where GST Registration application marked for Biometric-based Aadhaar Authentication.

Rule 8 of CGST Rules had been amended to provide that those applicants who had opted for authentication of Aadhaar number and identified on the common portal, based on data analysis and risk parameters, shall be placed for biometric-based Aadhaar authentication and taking photograph(s) of the applicant.

Pilot for implementation of the above change is ready and the functionality is ready for roll out by GSTN portal. This functionality is being launched in Puducherry from 30th August, 2023 in the pilot phase. After submission of application in Form GST REG-01 and before generation of ARN, the applicant will either get the message for visiting GST Suvidha Kendra (GSK) or a link on the declared Mobile and Email ID; as may be applicable at TRN stage, based on identification by common portal so that registration process may be completed.

Those applicants who get the link on Mobile & Email ID for Aadhaar Authentication, they can proceed for completing their application as per existing implementation.

However, those applicants who get message for visiting GSK, will be required to visit at the designated GSK as conveyed on Mobile/Email and get biometric authentication for all required persons as per the GST Application Form REG-01. The applicants are requested to visit GSK before the TRN expiry date as detailed in Email for Biometric-based Aadhaar Authentication process. In this case, Application Reference Number (ARN) will be generated only after the completion of Biometric-based Aadhaar Authentication process

The days of operation of GSK would be as advised by the administration in your state.

The Advisory can be accessed at: https://www.gst.gov.in/newsandupdates/read/600


---------------------------------------------------

   (The views expressed in this article are strictly personal.)

   By  GST Info Tamil

   YouTube link for more tax update

   https://www.youtube.com/gstinfotamil?sub_confirmation=1

  WhatsApp update group         

   https://chat.whatsapp.com/ChcVTsYGAns9fvv16qcd8I                                                     



 

Comments

Popular posts from this blog

Timely Payments to MSMEs: Decoding Section 43B(h) of Income Tax Act , 1961

Introduction:  The Finance Act, 2023, introduces significant changes with the insertion of clause h in section 43B of the Income Tax Act, strengthening the enforcement of MSME payment regulations. This analysis dives into the implications for small businesses, examining the provisions of the Income Tax Act, 1961, and the MSMED Act, 2006. Particularly, section 43B(h) is explored, addressing the disallowance of expenses for payments not made within the specified time limit. The article delves into the definitions of micro, small, and medium enterprises (MSMEs) and the crucial payment periods outlined in the MSMED Act.   Section 43B (h):  “any sum payable by the assessee to a MICRO or SMALL enterprise beyond the time limit specified in 15 of the Micro, Small and Medium Enterprises Development Act, 2006,” The enterprise category as Micro, Small & Medium as described in the Micro, Small and Medium Enterprises Development Act, 2006 is made for your reference: Micro Enterpri...

GST LUT – File Letter of Undertaking (LUT) Online

Letter of Undertaking is commonly known as LUT. The  GST LUT  is prescribed to be furnished in form GST RFD 11 under rule 96A, whereby the exporter declares that he/she would fulfill all the requirements prescribed under  GST  while exporting without making IGST payment. Know more about  exports under GST. Filing Letter of Undertaking is mandatory to export goods or service or both without payment of Integrated Taxes (IGST). If LUT has not been furnished, the export can only be made through payment of IGST or by furnishing an export bond. Initially, only the options of export bond was allowed. However, to improve ease of doing business, the Government introduced LUT. LUT was to be filed offline at the concerned GST office. Now, the Government has made the process of filing GST LUT online. Now, exporters can file LUT online through their respective GST Portal account easily by following the steps below. Eligibility for Export under LUT All GST registered goo...

Live : Press Conference by Union Finance Minister Nirmala Sitharaman after 53rd GST Council Meeting

  Press Conference by Union Finance Minister Nirmala Sitharaman after 53rd GST Council Meeting ---------------------------------------------------     By   GST Info Tamil     YouTube link for more tax update     https://www.youtube.com/gstinfotamil?sub_confirmation=1   WhatsApp update group              https://chat.whatsapp.com/ChcVTsYGAns9fvv16qcd8I