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Author - CA Chitresh Gupta

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

Applicants must adhere to the following steps as per Rule 8 of the CGST Rules, 2017:

1.  Applicants Not Opting for Aadhaar Authentication:

  • If you choose not to authenticate via Aadhaar, you must visit the designated GST Suvidha Kendra (GSK) for photo capturing and document verification.
  • Upon selecting "NO" for Aadhaar authentication, an email will be sent with GSK details and required documents.
  • You can schedule an appointment via a link in the email. An appointment confirmation will follow through mail.
  • Visit the GSK at the scheduled time for photo capturing, document verification.

2. Applicants Opting for Aadhaar Authentication and application identified for Biometric Authentication:

  • Promoters/Partners opting for Aadhaar authentication should first visit the GSK for biometric authentication and photo capturing, followed by the Primary Authorized Signatory (PAS).
  • Promoters/Partners opting for Aadhaar authentication must visit the GSK for photo capturing and biometric authentication. The Primary Authorized Signatory (PAS) is required to carry the documents listed in the intimation email for verification at the GSK. Additionally, the PAS must undergo photo capturing and biometric authentication at the GSK as part of the process.
  • If a Promoter/Partner has already been biometric verified in any State/UT during a previous registration, they will not need to visit the GSK again for photo capturing, biometric authentication, or document verification for any other entity where they act as Promoter/Partner. However, if she/he becomes the PAS of the entity, only document verification at the GSK will be required.
  • In case PAS has already been biometric verified in any State/UT during a previous registration, she/he will need to visit the GSK only for document verification.
  • If the Promoter/Partner and PAS are the same individual, she/he must visit the GSK for photo capturing, biometric authentication, and document verification. If already biometric verified in the past, only document verification at the GSK is required.

For delayed advisory kindly follow the link below:

https://www.gst.gov.in/newsandupdates/read/583