GST Registration Made Easy: Rule 8 of CGST Rules, 2017 Explained
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| GST Registration Made Easy: Rule 8 of CGST Rules, 2017 Explained |
The GST registration process has undergone significant updates, requiring applicants to comply with Rule 8 of the CGST Rules, 2017. This advisory outlines the steps for a seamless GST registration experience.
1. Applicants Not Opting for Aadhaar Authentication
If you choose not to authenticate your identity via
Aadhaar, you must follow these steps:
- Visit the designated GST Suvidha Kendra (GSK) for photo capturing and document verification.
- Upon selecting "NO" for Aadhaar authentication in the GST registration application, an email will be sent containing the details of the GSK and the list of required documents.
- You can schedule an appointment via a link provided in the email. Confirmation of the appointment will be sent via email.
- Visit the GSK at the scheduled time for photo capturing and document verification to proceed with the registration.
2. Applicants Opting for Aadhaar Authentication & Identified for Biometric Authentication
- For applicants opting for Aadhaar authentication and whose application requires biometric authentication, follow these guidelines:
- Promoters/Partners opting for Aadhaar authentication must first visit the GSK for biometric authentication and photo capturing.
- After the Promoters/Partners, the Primary Authorized Signatory (PAS) must also visit the GSK for document verification, photo capturing, and biometric authentication.
- If a Promoter/Partner has already undergone biometric verification in any State/UT during a prior GST registration, they are exempt from repeating the process for other entities where they act as a Promoter/Partner. However, if the individual assumes the role of PAS, they must undergo document verification at the GSK.
- If the PAS has already undergone biometric verification in any State/UT, they are only required to visit the GSK for document verification.
If the Promoter/Partner and PAS
are the same individual, they must visit the GSK
for photo capturing, biometric authentication, and
document verification. However, if previously biometric
verified, only document verification
is required.
3. Non-Generation of Application Reference Number (ARN)
The Application Reference Number (ARN) will not be generated in the following cases:
For
Aadhaar-authenticated applicants identified for Biometric Authentication:
- If any Promoter/Partner or PAS fails to visit the GSK for biometric authentication or does not complete document verification within 15 days of submitting Part B of REG-01, the ARN will not be generated.
- To avoid authentication failures, ensure your Aadhaar details (name, date of birth, gender) are accurate. If any discrepancies exist, update Aadhaar details and visit the GSK within 15 days.
For Non-Aadhaar
applicants:
- If photo capturing or document verification is not completed within 15 days, the ARN will not be generated.
Key Takeaways for GST Applicants
· Choose Aadhaar authentication
for a smoother and faster GST registration process.
- If opting not to authenticate via Aadhaar, visit the GSK for photo capturing and document verification.
- Ensure biometric authentication is completed within 15 days if applicable.
- Verify that your Aadhaar
details are accurate to prevent registration delays.Following these guidelines will help ensure a hassle-free
GST registration process.
Stay compliant, stay updated!
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