## Aadhaar Authentication & Biometric Verification for GST Registration
### Biometric Aadhaar Authentication
- Conducted at notified facilitation centres along with photo and physical document verification.
- Applicable to:
- Aadhaar opted applicants → only those selected based on risk parameters and data analysis.
- Aadhaar not opted applicants → all such applicants must undergo biometric authentication.
- The registration application is deemed complete only after this process is completed.
### Time Limit Extension for Physical Verification
- Normally, the proper officer (P.O.) disposes of an application in 7 working days.
- However, if Aadhaar authentication is done but the applicant is still selected for physical verification of place of business (based on risk parameters), the P.O. gets 30 days to dispose of the application.
### Persons Required to Undergo Aadhaar Authentication
| Type of Applicant | Person whose Aadhaar must be authenticated |
|---|---|
| Individual | Himself |
| Other than Individual | 1 Primary Authorised Signatory AND 1 Karta / Partner / Promoter / Director / Member |
### Aadhaar Authentication for Existing Registered Persons
Every existing registered person must undergo Aadhaar authentication to be eligible to:
- File application for revocation of cancellation
- File refund application in Form RFD-01
- Claim refund of IGST paid on goods exported out of India
### Persons Exempt from Aadhaar Authentication
- Non-citizen of India
- Department/establishment of Central or State Government
- Local authority
- Statutory body or PSU
- Person applying for UIN
### When Aadhaar Number is Not Assigned
The following documents may be furnished instead:
- Aadhaar enrolment ID slip, AND
- Bank Passbook / Voter ID / Passport / Driving Licence
Once Aadhaar is allotted, person must undergo Aadhaar authentication within 30 days.
### Bank Account Details in Part-B
Part-B includes bank account details. However, bank details may be furnished later — before the earlier of:
- 30 days from grant of registration, OR
- Due date of filing GSTR-1 / IFF
Exceptions (must provide bank details at the time of application itself):
- TDS Deductor
- TCS Collector
- Department-driven registration
### Registration Certificate
- Issued in Form GST REG-06, showing principal and additional places of business.
- Must be displayed at each principal and additional place of business.
### Suo-Moto Registration by Proper Officer
If P.O. finds a person liable to register but not applied, he may suo-moto register on a temporary basis. Such person may:
- File appeal, OR
- Apply for regular registration within 90 days from the date of temporary registration grant.