Introduction
The Goods and Services Tax (GST) registration process in India has undergone significant changes with the introduction of biometric authentication requirements. Most recently, on February 12th, 2025, the Goods and Services Tax Network (GSTN) issued a critical advisory detailing new procedures for GST registration under Rule 8 of CGST Rules, 2017. This comprehensive guide covers everything businesses need to know about GST biometric verification, Aadhaar e-KYC authentication, state-specific rules, and the latest GST regulations in 2025.
What is Biometric Aadhaar Authentication for GST Registration?
Biometric Aadhaar authentication for GST registration is a security measure implemented by the government to verify the identity of applicants using their Aadhaar card details and biometric data (fingerprints or iris scans). This process helps prevent fraudulent registrations and ensures that only legitimate businesses obtain GST registration.
Is Biometric Authentication Compulsory for GST Registration?
Yes, as of 2025, biometric Aadhaar authentication has become mandatory for new GST registrations across most states in India. This requirement was implemented to enhance the verification process and reduce cases of fake GST registrations that were previously used for input tax credit fraud.
GST Biometric Registration: State-wise Implementation
Biometric Aadhaar Authentication for GST Registration in Which States?
The biometric authentication requirement for GST registration has been implemented in phases across different states. Currently, the following states have mandatory biometric verification:
- Maharashtra
- Gujarat
- Karnataka
- Tamil Nadu
- Delhi
- Uttar Pradesh
- Rajasthan
- Telangana
- West Bengal
- Haryana
Other states are in various stages of implementation, with nationwide coverage expected to be completed by mid-2025.
Which State is Exempted from GST Biometric Registration?
While most states now require biometric authentication, some northeastern states have been granted temporary exemptions due to infrastructure limitations:
- Arunachal Pradesh
- Manipur
- Mizoram
- Nagaland
- Tripura
However, these exemptions are being phased out as infrastructure improves.
The GST Biometric Registration Process: Latest Update (February 2025)
How to Complete GST Biometric Verification
According to the latest GSTN advisory released on February 12th, 2025, the GST registration process has undergone significant changes under Rule 8 of CGST Rules, 2017. The process now follows two distinct paths:
For Applicants Opting for Aadhaar Authentication (When Biometric is Required):
- Submit the initial GST registration application online through the GST portal.
- If your application is identified for biometric authentication:
- Promoters/Partners must visit the GST Suvidha Kendra for biometric authentication and photo capturing.
- The Primary Authorized Signatory (PAS) must bring required documents (listed in the intimation email) for verification.
- The PAS must also undergo photo capturing and biometric authentication.
- Promoters/Partners must visit the GST Suvidha Kendra for biometric authentication and photo capturing.
- Important exemptions:
- If a Promoter/Partner has already completed biometric verification in any State/UT during a previous registration, they don't need to repeat the process.
- If the PAS has already completed biometric verification previously, only document verification is required.
- If the same person is both Promoter/Partner and PAS, they need to complete all steps once.
- If a Promoter/Partner has already completed biometric verification in any State/UT during a previous registration, they don't need to repeat the process.
- All verifications must be completed within 15 days of submitting Part B of REG-01, or the ARN will not be generated.
- Ensure Aadhaar details (name, date of birth, gender) are accurate to avoid authentication failures.
- Await final approval of your GST registration.
For Applicants Not Opting for Aadhaar Authentication:
- Select "NO" for Aadhaar authentication during application
- Receive an email with GST Suvidha Kendra details and required document list
- Schedule an appointment via the link provided in the email
- Visit the GSK at the scheduled time for photo capturing and document verification
- Complete the verification within 15 days, or the ARN will not be generated
- Await final approval of your GST registration
GST Biometric Registration Slot Booking
According to the latest GSTN advisory (February 2025), the slot booking process for GST biometric authentication has been streamlined:
- After submitting your GST registration application:
- For non-Aadhaar authentication: After selecting "NO" for Aadhaar authentication, you'll receive an email with GST Suvidha Kendra details
- For Aadhaar authentication (when biometric is required): You'll receive an intimation email with GSK information
- Schedule your appointment through the link provided in the email
- The link will direct you to the appointment booking system
- Select your preferred date and time from available slots
- Choose a convenient GST Suvidha Kendra location
- Upon successful booking, you'll receive an appointment confirmation via email
- This confirmation email serves as proof of your scheduled appointment
- It will contain the date, time, location, and reference number
- Visit the GSK at the scheduled time with all required documents
- Remember that all verifications must be completed within 15 days of submitting Part B of REG-01
This streamlined process ensures that applicants can easily schedule their biometric verification appointment through a direct link rather than navigating through the GST portal.
GST Suvidha Kendra for Biometric Authentication
GST Suvidha Kendras are authorized centers where taxpayers can complete their biometric authentication process. These centers are equipped with the necessary hardware and software for capturing biometric data and verifying Aadhaar details.
To find the nearest GST Suvidha Kendra:
- Visit the GST portal
- Use the "Locate GST Suvidha Kendra" feature
- Enter your PIN code or select your city
- View the list of nearby centers along with their contact details and operating hours
Documents Required for Biometric Verification
When visiting a GST Suvidha Kendra for biometric authentication, the Primary Authorized Signatory must carry all documents mentioned in the intimation email, typically including:
- Original Aadhaar card of all Promoters/Partners and the Primary Authorized Signatory
- Temporary Reference Number (TRN) printout or details
- PAN card of the entity and all Promoters/Partners
- Proof of business address (electricity bill, rent agreement, property tax receipt)
- Certificate of Incorporation/Partnership Deed/Other registration documents
- Bank account statement or canceled cheque
- Authorization letter (if applicable)
- Photographs of the business premises (interior and exterior)
Important: As per the February 12th, 2025 advisory, ensure that your Aadhaar details (name, date of birth, gender) are accurate to avoid authentication failures. If any discrepancies exist, update your Aadhaar information before visiting the GSK.
New GST Registration Process in 2025
New GST Registration Approval Time Limit
After completing the biometric authentication process, the GST registration approval typically takes:
- 3 working days for applications with successful biometric verification
- 7 working days if additional verification is required
- Up to 21 days in case physical verification of the business premises is deemed necessary
Can We Get GST Registration in One Day?
While one-day GST registration is not generally possible due to the enhanced verification requirements, businesses can expedite the process by:
- Ensuring all documents are correctly prepared and submitted
- Completing the biometric verification promptly after application
- Responding quickly to any queries from tax authorities
- Using the services of GST practitioners for error-free applications
Why is GST Registration Rejected?
Common reasons for GST registration rejection include:
- Failed biometric authentication
- Mismatch between Aadhaar and application details
- Incomplete or incorrect documentation
- Non-existent business address
- Previous history of GST violations
- Suspicious business activities or sector-specific concerns
- Failure to appear for physical verification when required
How to Check New GST Registration Status
To check your GST registration status:
- Visit the GST portal (www.gst.gov.in)
- Click on "Services" > "Registration" > "Track Application Status"
- Enter your Application Reference Number (ARN)
- View the current status of your application
- Check for any pending actions or requirements
Multi-Factor Authentication (MFA) in GST
What is MFA Authentication in GST?
Multi-Factor Authentication (MFA) is an additional security layer introduced in the GST system that requires users to verify their identity through multiple verification methods before accessing their GST accounts.
How is MFA Verified?
MFA in the GST portal is verified through:
- Password authentication
- OTP sent to registered mobile or email
- Biometric verification in specific cases
This multi-layered approach enhances security and prevents unauthorized access to GST accounts.
Physical Verification for GST Registration
Is Physical Verification Mandatory for GST Registration?
Physical verification is not mandatory for all GST registrations but may be initiated by tax authorities in certain cases:
- When the biometric authentication process raises concerns
- For high-risk business categories
- When there are discrepancies in the documents provided
- In areas identified as prone to GST fraud
- For businesses with no established history
What is the Time Limit for GST Physical Verification and Biometric Authentication?
As per the February 12th, 2025 advisory, there are strict timelines for completing the verification process:
-
For biometric authentication and document verification:
- All applicants (both Promoters/Partners and Primary Authorized Signatory) must complete the required verification at GST Suvidha Kendra within 15 days of submitting Part B of REG-01
- Failure to complete this process within 15 days will result in non-generation of the Application Reference Number (ARN)
- This essentially nullifies your application, requiring you to restart the entire process
-
For physical verification of business premises (when deemed necessary):
- Tax officers must conduct the verification within 7 working days of assignment
- Businesses must facilitate the verification within the stipulated time
- The overall GST registration process may be extended by up to 21 days
- Failure to allow physical verification can result in rejection of the registration application
-
For Aadhaar authentication issues:
- If your Aadhaar authentication fails due to discrepancies in details (name, date of birth, gender)
- You must update your Aadhaar information and visit the GSK within the same 15-day window
- Extensions are generally not provided for Aadhaar-related issues
GST Rules and Changes in 2025
What are the New Rules for GST in 2025?
Key GST rule changes implemented in 2025 include:
- Mandatory biometric authentication for new registrations
- Enhanced e-invoicing requirements for businesses with turnover above ₹5 crore
- Revised input tax credit (ITC) rules following Supreme Court judgments
- New GST penalty structure for compliance violations
- Updated reverse charge mechanism (RCM) requirements for specific sectors
- Simplified GST refund process with faster processing timelines
- Modified composition scheme thresholds and conditions
What are the GST Changes from January 1, 2025?
Significant GST changes effective from January 1, 2025:
- Lower threshold for mandatory e-invoicing (reduced from ₹10 crore to ₹5 crore)
- Expanded scope of reverse charge mechanism for rental properties
- New penalty system for delayed returns and compliance breaches
- Implementation of AI-based verification systems for GST returns
- Enhanced documentation requirements for claiming input tax credit
- Automated reconciliation between GSTR-1 and GSTR-3B
What is the New GST Scheme?
The new GST scheme introduced in 2025 aims to simplify compliance while enhancing fraud prevention:
- Quarterly Return Monthly Payment (QRMP) scheme expansions
- Enhanced composition scheme for small businesses
- Sector-specific compliance measures
- Risk-based registration and verification processes
- Streamlined refund procedures
- Integrated biometric and digital verification systems
GST Penalties and Compliance
What are New GST Penalty Rules?
The updated GST penalty structure in 2025 includes:
- ₹10,000 penalty for minor procedural violations
- Higher penalties for repeated non-compliance
- Strict penalties for fraudulent input tax credit claims
- Graduated penalty system based on the gravity of offenses
- Reduced penalties for voluntary disclosure and correction
- Special provisions for small businesses with limited resources
What is GST Penalty ₹10,000?
The ₹10,000 GST penalty applies to various compliance violations, including:
- Failure to register when required
- Non-issuance of proper tax invoices
- Incorrect documentation or record-keeping
- Minor filing errors or discrepancies
- Delay in responding to notices or summons
- Non-compliance with e-way bill requirements
What is the Supreme Court Judgment on GST ITC?
Recent Supreme Court judgments on GST Input Tax Credit have clarified:
- The principles for eligibility of input tax credits
- Documentation requirements for claiming ITC
- Time limitations for availing credits
- Treatment of credits in cases of supplier non-compliance
- Retrospective application of ITC provisions
- The balance between revenue protection and taxpayer rights
GST Registration Fees and Costs
How Much are GST Registration Fees?
GST registration itself doesn't have an official government fee. However, associated costs may include:
- Professional fees if using a GST practitioner (₹1,000-5,000)
- Digital Signature Certificate (DSC) costs (₹1,000-2,500)
- GST Suvidha Kendra service charges for biometric authentication (₹200-500)
- Documentation and notary expenses (varies)
- Travel costs to verification centers
Specific GST Queries
How Much GST on Gold?
Gold attracts a GST rate of 3% in India. This includes:
- Gold jewelry
- Gold coins and bars
- Gold ornaments
- Other gold products
Additionally, there is a 5% making charge GST for custom-made gold jewelry.
Which Products Have 0% GST?
Products that attract 0% GST (or are GST-exempt) include:
- Most fresh agricultural produce
- Milk and curd
- Unbranded natural honey
- Fresh fruits and vegetables
- Unbranded atta, maida, besan
- Educational services
- Healthcare services
- Basic life-saving drugs
- Newspaper and books
- Jute products
How Much Tax on Popcorn?
The GST rate on popcorn varies based on its form:
- Ready-to-eat packaged popcorn: 18% GST
- Unprocessed popcorn kernels: 5% GST
- Cinema/theater popcorn (as a service): 18% GST
Is GST Applicable on Salary?
No, GST is not applicable on salary payments. Salary and wages paid to employees are outside the scope of GST as they are not considered as supply of goods or services under the GST law. However, professional services provided by consultants or freelancers are subject to GST.
What is the Turnover Limit for e-Invoice?
As of 2025, businesses with an annual turnover exceeding ₹5 crore are required to generate e-invoices for B2B transactions. This threshold was reduced from the previous limit of ₹10 crore to enhance compliance and digitize more business transactions.
What is the TDS Limit for Rent?
Under GST, Tax Deducted at Source (TDS) on rent applies when:
- A registered person pays rent exceeding ₹2.5 lakh per year
- The TDS rate is 2% (CGST 1% + SGST 1%)
- For rent paid to unregistered landlords, GST under reverse charge may apply
How Much RCM on Rent?
Reverse Charge Mechanism (RCM) on rent applies at:
- 18% GST for commercial property rentals
- 12% GST for residential properties rented for commercial use
- The tenant is responsible for paying this GST under RCM if the landlord is unregistered
- No GST on residential property rent for residential purposes
Conclusion
The implementation of biometric Aadhaar authentication for GST registration represents a significant step toward enhancing the integrity of India's tax system. The February 12th, 2025 GSTN advisory has further clarified the process, particularly regarding the 15-day deadline for verification, the different requirements for Aadhaar and non-Aadhaar authentication paths, and the specific roles of Promoters/Partners versus Primary Authorized Signatories.
These enhanced verification measures, while adding some complexity to the registration process, are designed to protect legitimate businesses and ensure a level playing field by preventing fraudulent GST registrations. The strict timelines and comprehensive verification requirements underscore the government's commitment to maintaining the integrity of the tax system.
By staying informed about the latest GST rules, biometric verification requirements, and following the exact process outlined in the February 2025 advisory, businesses can navigate the registration process efficiently and maintain proper compliance with India's evolving tax framework.
For further assistance with GST registration and biometric authentication, businesses are advised to consult qualified GST practitioners or contact the GST helpdesk at 1800-103-4786.
