NEW GST Registration Process: Aadhaar Authentication Scenarios

NEW GST Registration Process: Aadhaar Authentication Scenarios

Here’s a breakdown of the GST registration process depending on whether Aadhaar authentication is chosen:

Scenario 1: Aadhaar Authentication NOT opted for

1. Online Application: Complete Part A and Part B of the GST registration application (Form REG-01) on the GST portal. Crucially, select “NO” for Aadhaar authentication.
2. Email Notification: Upon submission, you’ll receive an email containing:
   • Details of the designated GST Suvidha Kendra (GSK) you need to visit.
   • A list of required documents for verification.
   • A link to schedule an appointment at the GSK.
3. Appointment Scheduling: Use the link in the email to choose a convenient date and time to visit the GSK. You’ll receive an appointment confirmation via email.
4. GSK Visit: Visit the designated GSK at your scheduled time. Carry all the required documents mentioned in the email.
5. Verification at GSK: The GSK official will:
   • Capture your photograph.
   • Verify your original documents against the information provided in your application.
6. ARN Generation: If the verification is successful, the Application Reference Number (ARN) will be generated. You can track your application status using the ARN.
7. Registration Certificate: Once the remaining processing is complete, your GST registration certificate will be issued.

Scenario 2: Aadhaar Authentication opted for AND Biometric Authentication is NOT required

1. Online Application: Complete Part A and Part B of the GST registration application (Form REG-01) on the GST portal. Select “YES” for Aadhaar authentication.
2. Aadhaar Authentication: Authenticate the application using your Aadhaar OTP.
3. ARN Generation: Upon successful Aadhaar authentication, the ARN will be generated immediately.
4. Registration Certificate: Once the remaining processing is complete, your GST registration certificate will be issued. No GSK visit is required in this scenario.

Scenario 3: Aadhaar Authentication opted for AND Biometric Authentication IS required

1. Online Application: Complete Part A and Part B of the GST registration application (Form REG-01) on the GST portal. Select “YES” for Aadhaar authentication.
2. Aadhaar Authentication: Authenticate the application using your Aadhaar OTP.
3. GSK Visit (Promoter/Partner FIRST): The Promoter(s)/Partner(s) must first visit the designated GSK. They need to carry their Aadhaar and any other documents specified.
4. Biometric Authentication and Photo at GSK (Promoter/Partner): The GSK official will perform biometric authentication and capture the Promoter(s)/Partner(s) photograph.
5. GSK Visit (Primary Authorized Signatory – PAS): The Primary Authorized Signatory (PAS) must then visit the GSK. They should carry the documents listed in the intimation email.
6. Verification, Biometric Authentication and Photo at GSK (PAS): The GSK official will verify the PAS’s documents, capture their photograph, and perform biometric authentication.
7. ARN Generation: After successful biometric authentication and document verification of both the Promoter/Partner and the PAS, the ARN will be generated.
8. Registration Certificate: Once the remaining processing is complete, your GST registration certificate will be issued.

Important Notes for Aadhaar-based applications:

• Ensure your Aadhaar details (Name, Date of Birth, Gender) match exactly with your PAN card and other documents. Discrepancies can lead to authentication failures.
• If biometric authentication is required, all relevant individuals (Promoter/Partner and PAS) must complete the GSK visit within 15 days of submitting Part B of REG-01. Failure to do so will result in ARN non-generation.
• If any Promoter/Partner or PAS has already undergone biometric verification for GST registration in any State/UT, they might not need to repeat the process. Document verification at the GSK might still be required.

This detailed breakdown should help you understand the process based on your Aadhaar authentication choice. Always refer to the official GST portal and advisories for the most up-to-date information.

Refer Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)

No. 09/2025-Central Tax : CGST Rules 2024 enforced from 11 Feb 2025 and 1st April 2025