Aadhar Authentication & Biometric Verification for GST Authentication

As per the recent GST update under the Rule 8 of the CGST Rules, 2017 the applicant has to go through the Biometric-based Aahar Authentication. To reduce fraudulent registration, enhance security, and assure transparency in the taxation system are some main reasons for adding this authentication in the process. The Biometric Verification for GST authentication method helps to verify the identity of applicants via using tier Aadhaar Details and biometric data. In this writing, we will explore the biometric verification process including its meaning, who needs to undergo it, benefits and required documents. 

What is Biometric Verification for GST Authentication? 

Biometric Verification for GST is a method to identify authentication by which a GST Applicant provides their facial recognition data or fingerprint to verify their Aadhar details for the GST Registration. Prior, this registration was done by the Aadhar-based OTP authentication but there were many fake registration. Therefore, the GST authority is mandated in specific cases where the authority has doubt on the identity fraud. 

Who need to undergo for Biometric Verification for GST Authentication 

Biometric Verification for GST Authentication is not compulsory for every GST applicant, the below mentioned categories need to undergo for Biometric Verification - 

• New GST Applicants 

During the New GST registration, if the applicant does not opt for Aadhar OTP-bases verification or if the Aadhar authentication fails due to discrepancies. 

• State-Specific Mandates 

To prevent frauds some specific states have mandated the Biometric Verification for GST authentication such as Jharkhan, Lakshadweep and others. Many other states are going to implement this authentication procedure soon. 

• High Risk cases identified by the GST Authority

Even after opting Aadhar authentication by OPT, the authority will notify you for Biometric authentication if the application flagged for suspicious activities or appropriate information.

Process for Biometric Authentication for GST 

Step 1: Initiating the GST Registration Process

At first, the applicant must visit the GST Portal - https://www.gst.gov.in/ and apply for new GST Registration and fill in the complete personal and business details including the applicant aadhar number. 

Step 2: Choosing Aadhaar Authentication Mode

You will get an option for Aadhar authentication, click on that and proceed. If you opt for biometric verification, you will get a notification on your registered mail to visit the GST Seva Kendra or facilitation center for biometric verification. 

Step 3: Visiting GST Seva Kendra for Biometric Verification

Once you get an appointment for biometric verification, you must visit the nearest GST seva Kendra along with the necessary documents required for the verification. The applicant has to provide their fingerprint or facial recognition for authentication. After this, the system cross-verified the Biometric data with the UIDAI database. 

Step 4: Verification & Approval

After the successful verification, the application will proceed forward. In case, the biometric authentication fails, the applicant can be asked for the additional verification. Once the application has been approved, GSTIN will be issued. 

Documents Required for Biometric Authentication for GST 

For biometric verification process, the below mentioned documents are required: 

1. Original and photocopy of Aadhar card
2. PAN Card of business entities, it is mandatory. 
3. Business incorporation proof
4. Address Proof such as Rental agreement, utility bill or property tax receipt. 
5. Cancelled Cheque or Bank Statement 
6. Authorization Letter, if have.

Benefits of Biometric Authentication for GST 

The GST authority has opt biometric authentication for GST due to their beneficial reasons such as- 

1. It helps to reduce fraudulent GST registration which mainly occur via using fake aadhar details.
   
   
2. Biometric authentication ensures legitimate businesses receive GSTIN without having any loopholes.
   
   
3. It is a faster verification as compared to manual document verification.
   
   
4. It is more secure verification than getting an OTP and authentify accordingly.
   
   
5. Biometric verification helps the government to track genuine taxpayers and prevent tax fraud. 

Conclusion 

Aadhaar biometric authentication is an important step toward ensuring GST transparency, security, and fraud prevention. New applicants without Aadhaar OTP verification or taxpayers who fall under high-risk categories must use GST Seva Kendras in this process.

By implementing biometric verification, the GST system becomes more robust, enforcing GST compliance only by genuine businesses.

Frequently Asked Questions 

1. Is biometric Aadhaar authentication mandatory for all GST applicants?

In many states Biometric Aadhaar authentication has been mandatory. This authentication can be done if any applicant does not opt for OTP-based Aadhaar Authentication.

2. Where can I complete my biometric verification for GST?

The GST Applicant has to visit their nearby GST Seva Kendra for biometric verification. 

3. How long does the biometric authentication process take?

The Biometric Authentication process mainly takes 10-15 min to complete but the GST registration usually takes 10-15 working days. 

4. What happens if biometric authentication fails?

In case the biometric verification fails, the applicant needs to submit additional documents. 

5. Can I complete biometric authentication online?

No, for the biometric authentication the applicant has to visit the GST Seva Kendra for fingerprint. 

6. Who is not eligible for GST registration?

The following are not eligible for GST registration: Casual Taxpayers, Non-resident Foreign Taxpayers, Entities registered as Tax Collectors.

7. What is a TRN?

TRN stands for Temporary Reference Number, it is a 15-digit reference number that is generated by completing Part A of the new registration. You will receive the TRN via SMS and Email.