GST Advisory: Biometric Aadhar Authentication Rolled Out in Sikkim for New GST Registrations

 Introduction

The Goods and Services Tax Network (GSTN) has introduced a major update to the GST
registration process by implementing Biometric-based Aadhaar Authentication and
document verification for applicants in Sikkim, effective May 1, 2025.
This is part of a risk-based, data-driven compliance enhancement system under Rule 8 of the
CGST Rules, 2017.

 What’s New?

Applicants from Sikkim applying for GST registration may now be selected for biometric-
based authentication, based on system-generated risk parameters and data analysis.
This process involves:
 Biometric Aadhaar verification
 Original document verification
 Photo capture at GST Suvidha Kendra (GSK)

 Key Highlights
 Rule 8 Amendment

The CGST Rules now empower GSTN to require selected applicants to undergo:
Biometric-based Aadhaar Authentication
Photograph capture
Physical verification of original uploaded documents

 Rollout Region
State: Sikkim
Effective From: May 1, 2025
Applicable To: Applicants identified based on GSTN’s risk profiling

 Application Flow

After submission of GST REG-01, applicants will receive one of two links via email:
1. OTP-Based Aadhaar Authentication – If selected for normal route
2. Appointment Booking for Biometric Verification – If selected for physical
verification
For Biometric Authentication (if selected):
 Book an appointment using the link in the email
 Visit the designated GST Suvidha Kendra (GSK) as per scheduled slot
 Carry original documents as specified in the email

 What to Carry for GSK Visit?

1. Hard/soft copy of appointment confirmation email
2. Jurisdiction details from intimation email
3. Original Aadhaar Card & PAN Card
4. Originals of uploaded documents in REG-01

 Important Notes

Biometric authentication must be completed within the time period mentioned in the intimation email
ARN (Application Reference Number) will be generated only after successful verification
GSK working hours will follow state guidelines

Why This Change?

 The move is aimed at:
 Curtailing bogus or fraudulent GST registrations Improving KYC (Know Your Customer) standards
 Building a more robust and transparent GST ecosystem

 

 Final Thoughts

This marks a significant step in strengthening the compliance and security framework of
GST registration. Businesses and consultants should stay alert to similar rollouts in other
states and ensure applicants are well-prepared for document and biometric authentication
when required.