Biometric Verification Made Mandatory for GST Registration in Sikkim
Dear Taxpayers,
This advisory is to inform and guide GST registration applicants in Sikkim about the newly implemented procedure involving biometric-based Aadhaar authentication and in-person document verification. The following points outline the key features and steps to be followed under this updated registration process:
1. Background and Legal Framework
Rule 8 of the Central Goods and Services Tax (CGST) Rules, 2017 has been amended to introduce a new verification mechanism. Under the revised rule, applicants for GST registration may be identified on the common GST portal based on data analysis and risk parameters. Such identification may require:
- Biometric-based Aadhaar Authentication
- Photograph of the applicant
- Verification of original documents submitted with the application
2. Rollout in Sikkim
The above functionality has been developed by GSTN (Goods and Services Tax Network) and has been officially rolled out in the state of Sikkim on May 1st, 2025.
3. Authentication and Verification Process
After submission of Form GST REG-01, applicants will receive an e-mail notification with one of the following two links:
(a) A link for OTP-based Aadhaar Authentication, or
(b) A link to book an appointment for Biometric-based Aadhaar Authentication and Document Verification at a designated GST Suvidha Kendra (GSK).
This e-mail (termed the intimation e-mail) will also contain the jurisdiction details and the GSK location.
4. Process Based on Link Received
- If OTP-based Authentication Link is Received (3a):
The applicant can continue with the registration process as per the existing standard procedure. - If Appointment Booking Link is Received (3b):
The applicant must schedule an appointment using the provided link and visit the designated GSK for biometric authentication and document verification.
5. Appointment Booking and Slot Availability
- Booking for Sikkim Applicants begins on May 1st, 2025.
- Once the appointment is booked, a confirmation e-mail will be sent to the applicant with the date and time details.
6. Documents to Carry During GSK Visit
Applicants visiting the GSK must carry the following:
- A copy (hard or soft) of the appointment confirmation e-mail
- Jurisdiction details (as per the intimation e-mail)
- Original Aadhaar Card and PAN Card
- Original documents that were uploaded with the application (as specified in the intimation e-mail)
7. On-site Biometric and Document Verification
At the GSK, biometric authentication and document verification will be conducted for all individuals required as per the GST application (Form REG-01).
8. ARN Generation
The Application Reference Number (ARN) will be generated only after successful biometric authentication and document verification. Applicants must ensure they schedule and attend the GSK visit within the permissible timelinementioned in the intimation e-mail.
9. Operational Hours of GSKs
The working days and hours of the GST Suvidha Kendras will be in accordance with the guidelines issued by the Sikkim state administration.
Conclusion
All GST applicants in Sikkim are requested to adhere strictly to these updated procedures. This initiative aims to strengthen the registration process by leveraging technology and risk assessment while ensuring authenticity and transparency.
For any further assistance, please reach out to the GST Helpdesk or visit your nearest GSK as per the details provided in your communication.