1. Amendment to Rule 8 of CGST Rules, 2017: The amended Rule 8 now allows for applicant identification on the common portal using biometric-based Aadhaar authentication. This includes taking a photograph of the applicant and verifying the original documents uploaded with the GST registration application.
2. Implementation Rollout: This functionality, developed by GSTN, has been rolled out in Bihar, Delhi, Karnataka, and Punjab as of September 6, 2024.
3. Document Verification and Appointment Booking: After submitting the application in Form GST REG-01, applicants will receive one of two types of links via email:
   
   
   • (a) A link for OTP-based Aadhaar Authentication, or
   • (b) A link to book an appointment at a GST Suvidha Kendra (GSK) for biometric-based Aadhaar Authentication and document verification, including details of the GSK and jurisdiction.
4. Process for OTP-Based Aadhaar Authentication: If you receive the link for OTP-based Aadhaar Authentication (point 3(a)), you may proceed with the application as per the existing process.
5. Process for Appointment Booking: If you receive the appointment booking link (point 3(b)), you are required to book an appointment to visit the designated GSK using the provided link.
6. Availability of Appointment Booking: The appointment booking feature is now available for applicants in Bihar, Delhi, Karnataka, and Punjab.
7. Appointment Confirmation: Once you book an appointment, you will receive a confirmation email. Please ensure to visit the designated GSK as per the scheduled time.
8. Required Documents for GSK Visit: When visiting the GSK, please carry the following:
   
   
   • A copy (hard/soft) of the appointment confirmation email
   • Details of jurisdiction as mentioned in the intimation email
   • Original Aadhaar Card and PAN Card
   • Original documents uploaded with the application, as communicated in the intimation email
9. Biometric Authentication and Document Verification: Biometric authentication and document verification will be conducted at the GSK for all required individuals as per Form GST REG-01.
10. Appointment Timing: Choose an appointment for biometric verification within the maximum permissible period as indicated in the intimation email. ARN numbers will be generated after completing the biometric-based Aadhaar Authentication and document verification processes.
11. GSK Operation Days and Hours: GSK operation days and hours will follow the guidelines provided by the administration in your respective state.

At 10X Consulting, we see this as a positive development toward preventing fraud and enhancing compliance in the GST registration process. We encourage all applicants to familiarize themselves with the new procedures and to prepare accordingly. For any assistance with GST registration or compliance, our expert team is here to help ensure a seamless experience.