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Published on 5 April 2025

Mandatory Biometric Aadhaar Verification for GST Registration in 2025

Introduction

Biometric Aadhaar verification became mandatory for GST registration in over 20 states like Maharashtra, Sikkim, and Lakshadweep as per the CGST Notification. From March 2025 and onwards, promoters of companies can perform verification from home state to reduce logistical challenges. This report discusses the latest rules, required documents, and potential penalties.

Key Updates for 2025

Home-State Biometric Verification

  • Private, public, or foreign company directors may visit any Goods and Services Kendra (GSK) within their home state for verification.
  • Exception: Promoter Auditing Services (PAS) must visit their jurisdictional GSK.

Nationwide Rollout

  • Biometric authentication is mandatory in all states as per the CGST Notification.

15-Day Deadline

  • Biometric authentication must be completed within 15 days from the submission of Form REG-01 in order to get the Application Reference Number (ARN).

Step-by-Step Process

  1. Submit Form REG-01:
    • Complete Parts A (TRN creation) and B (information and documents).
  2. Receive Authentication Link:
    • Low Risk: Obtain an One-Time Password (OTP) link for Aadhaar authentication via email.
  • High Risk: Instead, get a biometric appointment link.
  1. Book GSK Appointment:
  • Use the link provided to schedule an appointment at your home-state or your jurisdictional GSK.

  1. Visit GSK:

    • Carry original documents with you: Aadhaar, PAN, address proof, and appointment confirmation.

  2. ARN Generation:

    • Upon verification, an ARN will be generated in 15 days' time.

Documents Required

  • Confirmation of appointment (email print).
  • Original Aadhaar, PAN, and any documents uploaded (e.g., lease agreement).

Residency in your home state if choosing the home-state GSK.

Non-Compliance Risks

  • ARN Rejection: Failure to meet the 15-day deadline may lead to rejection.
  • ITC Disallowance: Unverified registrations may lose admissible input tax credit.
  • Prosecution: Participation in fraudulent registrations may invite penalties under the CGST Act.

FAQs

**Q: Can I reschedule a GSK appointment? A: Yes, you may reschedule if it's within the 15-day time limit to avert ARN rejection.

Q: Is biometric authentication mandatory in all states? A: Yes, biometric authentication has been mandatory across the country since July 2024.

Q: What do I do if my Aadhaar information is incorrect? A: You must update your Aadhaar first since discrepancies will lead to authentication failure.

Conclusion

The GST registration procedure for 2025 emphasizes increased security and ease through the inclusion of home-state biometric verification and adherence to deadlines. To maintain compliance, it is required to follow state guidelines and utilize the home-state facility for easier verification.

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