Rajasthan’s New GST Registration Process: Key Changes

Introduction

On January 8th, 2025, the Goods and Services Tax Network (GSTN) introduced a new advisory for taxpayers in Rajasthan. This advisory outlines the recent developments in the GST registration process, focusing on biometric-based Aadhaar authentication and document verification.

Key Points of the Advisory

1. Amendment to Rule 8 of the CGST Rules, 2017
   • The rule now allows applicants to be identified on the common portal using data analysis and risk parameters.
   • This includes biometric-based Aadhaar authentication and taking a photograph of the applicant, along with verifying the original documents uploaded with the application.
2. Implementation in Rajasthan
   • The new functionality was rolled out in Rajasthan on January 7th, 2025.
   • It includes document verification and an appointment booking process.
3. Application Process
   • After submitting the application in Form GST REG-01, applicants will receive an email with one of the following links:
     • OTP-based Aadhaar Authentication: Applicants can proceed with the existing process.
     • Appointment Booking: Applicants must book an appointment to visit a GST Suvidha Kendra (GSK) for biometric-based Aadhaar authentication and document verification.
4. Appointment Booking for GSK Visit
   • The feature is now available for applicants in Rajasthan.
   • Applicants will receive a confirmation email after booking the appointment and must visit the designated GSK as per the chosen schedule.
5. Required Documents for GSK Visit
   • Appointment confirmation email (hard/soft copy)
   • Jurisdiction details as mentioned in the intimation email
   • Original Aadhaar Card and PAN Card
   • Original documents uploaded with the application
6. Biometric Authentication and Document Verification
   • This process will be conducted at the GSK for all required individuals as per the GST application Form REG-01.
   • ARNs will be generated once the biometric-based Aadhaar authentication and document verification are completed.
7. GSK Operation Days and Hours
   • The operation days and hours will be as per the guidelines provided by the state administration.

Impact on GST Registration Process

The introduction of biometric-based Aadhaar authentication and document verification for GST registration in Rajasthan brings several significant changes and benefits to the process:

Enhanced Security

• Biometric Authentication: By requiring biometric-based Aadhaar authentication, the process ensures that the applicant’s identity is verified through fingerprint scanning and photograph verification. This reduces the risk of fraudulent registrations.

Streamlined Process

• Data Analysis and Risk Parameters: The use of data analysis and risk parameters to identify applicants on the common portal helps streamline the registration process. This makes it more efficient and reduces the time taken for approval.
• Appointment Booking: The new system includes an appointment booking feature for document verification at GST Suvidha Kendras (GSKs). This organized approach helps manage the verification process more effectively.

Improved Transparency and Accountability

• Document Verification: The requirement for applicants to bring original documents for verification at GSKs ensures that only genuine documents are used in the registration process. This adds a layer of transparency and accountability.
• Application Reference Number (ARN) Generation: ARNs are generated only after successful biometric authentication and document verification, ensuring that the registration process is thorough and secure.

Convenience for Applicants

• OTP-Based Authentication: For applicants who receive a link for OTP-based Aadhaar authentication, the process remains straightforward and can be completed online.
• GSK Visits: For those required to visit a GSK, the appointment system and clear guidelines on required documents make the process more manageable and less time-consuming.

Challenges of the New Process

While the new process offers many benefits, it also presents several challenges:

Technical Challenges

• System Reliability: Ensuring the reliability and uptime of the biometric authentication system is crucial. Any technical glitches or downtime can delay the registration process.
• Data Security: Handling sensitive biometric data requires robust security measures to prevent data breaches and unauthorized access.

Logistical Challenges

• Infrastructure: Setting up and maintaining GST Suvidha Kendras (GSKs) with the necessary equipment for biometric authentication and document verification can be resource-intensive.
• Training: Staff at GSKs need to be adequately trained to handle biometric devices and assist applicants effectively.

User-Related Challenges

• Accessibility: Applicants in remote or rural areas may face difficulties accessing GSKs, leading to potential delays in the registration process.
• Digital Literacy: Some applicants may lack the digital literacy required to navigate the online appointment booking system and the biometric authentication process.

Procedural Challenges

• Appointment Scheduling: Managing appointment schedules efficiently to avoid overcrowding at GSKs and ensuring timely processing of applications can be challenging.
• Document Verification: Ensuring that applicants bring all required original documents for verification can be a hurdle, especially if there is any miscommunication or misunderstanding.

Compliance Challenges

• Regulatory Compliance: Adhering to the regulatory requirements for data protection and privacy while implementing biometric authentication is essential.
• Consistency: Maintaining consistency in the application of biometric authentication and document verification across different GSKs can be challenging.

Conclusion

The new advisory aims to streamline the GST registration process by incorporating biometric-based Aadhaar authentication and document verification. While it enhances security, efficiency, and transparency, addressing the associated challenges is crucial for its successful implementation. Continuous monitoring, feedback, and improvements will be necessary to ensure that the process benefits all stakeholders effectively.

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