When Aditya Sharma launched his trading business, he expected GST registration to be a straightforward online exercise.
His consultant submitted Form GST REG-01, uploaded the required documents and completed the initial portal formalities. Aditya assumed that an Application Reference Number would be generated and the GST registration certificate would follow shortly.
Instead, the application appeared to stop moving.
No registration certificate was issued. The ARN was not generated as expected, and the business could not confidently begin issuing GST-compliant invoices. Aditya initially believed that the portal was experiencing a technical problem.
The real issue was in his email inbox: he had been directed to book an appointment at a designated GST Suvidha Kendra for biometric Aadhaar authentication and verification of original documents.
Nobody had explained that an online application could require an in-person visit.
Why Biometric Verification Has Become Important
GST authorities have strengthened the registration process to prevent fake registrations, identity misuse and fraudulent input tax credit claims.
Under the biometric-verification framework connected with Rule 8 of the CGST Rules, the GST portal can identify applicants for additional authentication. The process may include:
- Biometric-based Aadhaar authentication
- A live photograph of the relevant person
- Verification of Aadhaar and PAN
- Examination of original documents uploaded with the application
- An appointment at a designated GST Suvidha Kendra
The GST portal’s official registration manual confirms that when biometric authentication applies, the applicant must book a slot and visit the designated GSK for biometric and document authentication.
The framework was introduced in phases and has expanded across states and Union Territories. A recent Delhi High Court interim direction has further intensified the compliance focus by stating that GST registration should not be granted without biometric Aadhaar-based authentication.
Businesses should nevertheless follow the exact instructions appearing on the GST portal and in the official email issued for their application, as operational procedures may depend on the applicant, jurisdiction and current system implementation.
OTP Authentication and Biometric Authentication Are Different
Aditya’s main misunderstanding was that he had already completed Aadhaar authentication through an OTP.
In practice, an applicant may encounter different routes after submitting the registration application.
Route One: OTP-Based Aadhaar Authentication
The relevant promoter, partner or primary authorised signatory receives an authentication link on the mobile number and email address reported in the application.
The person completes Aadhaar authentication online using the prescribed process. If no further verification is required, the application proceeds through the normal registration workflow.
Route Two: Biometric Authentication at a GSK
The applicant receives an email containing an appointment-booking link and details of the designated GST Suvidha Kendra.
The required individuals must visit the GSK for biometric capture, a photograph and verification of original documents. The application may not be treated as complete—and the ARN may not be generated—until this process is successfully completed.
The GST portal guidance expressly states that applicants can be asked to visit the nearest GSK after submitting a new registration application.
Completing an OTP at one stage should therefore not be treated as confirmation that no physical appearance will be required.
Why Aditya’s Application Stalled
Aditya had used an email address that he checked only occasionally. The appointment message remained unread for several days.
His consultant monitored the application status but did not verify whether every promoter and authorised signatory had received a separate authentication communication. By the time they identified the message, the available appointment window was narrowing.
The registration was delayed because:
- The biometric appointment had not been booked
- The required person had not visited the designated GSK
- Original documents had not been presented
- The application process remained incomplete
- The ARN had not progressed through the expected workflow
The application had not necessarily been rejected. It was waiting for an action outside the original online filing.
Who May Need to Attend?
The required individuals depend on the constitution of the business and the details entered in Form GST REG-01.
For a proprietorship, the proprietor may be required to attend. For a partnership, designated or managing partners may be covered. In a company or LLP, the relevant promoter, director, partner or primary authorised signatory identified through the application may have to complete authentication.
Sending an accountant, employee or consultant in place of the person named in the intimation may not satisfy the requirement.
The biometric and document-verification process is completed for the individuals specified through the application and portal communication. An applicant should therefore check exactly whose presence is required before booking the appointment.
Documents That Should Be Prepared
The email or appointment communication should be treated as the primary checklist. Depending on the application, the person may be asked to carry:
- Original Aadhaar card
- Original PAN card
- Appointment confirmation
- Application details or temporary reference number
- Proof of the principal place of business
- Ownership documents, rent agreement or consent letter
- Recent utility bill
- Constitution documents of the entity
- Authorisation or board resolution
- Original copies of other documents uploaded with REG-01
Every uploaded document should be compared with the original before the visit.
Differences in names, addresses, property details or entity information can trigger questions. A rent agreement showing one unit number while the utility bill shows another, for example, may require a proper explanation and supporting evidence.
Common Reasons for Further Delay
Biometric authentication does not correct an inaccurate registration application. Delays can continue where:
- Aadhaar details do not match the application
- PAN and Aadhaar information are inconsistent
- The authorised signatory is incorrectly selected
- The business address is incomplete
- The lease or consent document is defective
- The utility bill is outdated or relates to another premises
- Promoter details are inconsistent with entity records
- The applicant misses the permitted appointment period
- Emails and spam folders are not monitored
Applicants should avoid repeatedly submitting fresh applications without identifying the original problem. Multiple inconsistent applications may create additional confusion.
What Businesses Should Do Immediately
After submitting GST REG-01, the applicant should monitor the registered email address, mobile number and portal status every day.
If a GSK appointment link is received, the business should:
- Identify every person required to attend.
- Book the appointment within the period stated in the communication.
- Collect all original documents listed in the email.
- Reconcile the originals with the uploaded application.
- Attend the correct GSK on time.
- Preserve the appointment and verification acknowledgements.
- Monitor ARN generation and subsequent notices.
If the booking link fails, the centre is unavailable or the application status does not update after verification, the issue should be documented through screenshots and raised through the appropriate GST helpdesk or jurisdictional channel.
The Larger Takeaway
GST registration should no longer be planned as an entirely online, one-day formality.
A new business may require registration before onboarding customers, issuing tax invoices, opening commercial relationships or claiming eligible input tax credit. Missing the biometric step can therefore delay operations, contracts and cash flow.
The safest approach is to prepare the applicant, authorised signatory and original documents before submitting the application—not after the portal flags the case for verification.
Shunyatax Global Insights
Biometric authentication is only one part of a successful GST registration. The application must also contain consistent ownership details, business-address evidence, entity records and authorised-signatory information.
Shunyatax Global can assist businesses with GST registration, Aadhaar-authentication requirements, document review, GSK appointment preparation and responses to registration queries or notices.
Contact Shunyatax Global
Phone: +91 94615 14198
Email: office@shunyatax.in
Website: www.shunyatax.in
Disclaimer: The character and circumstances used in this article are illustrative. GST registration procedures may vary according to the applicant, constitution of business, jurisdiction, portal instructions and applicable notifications or judicial directions. This content is intended for general information and does not constitute legal or tax advice.