Goods and Service Tax
The GSTIN has issued an update to inform that in accordance with Rule 8 of CGST Rules, Biometric-based Aadhaar Authentication and document verification has been rolled out in Jharkhand and Andaman and Nicobar Islands on 15-02-2025. The functionality includes applicants photograph capture, original document verification and appointment booking. After submitting the application in Form GST REG-01, applicants will receive links in the email and required to carry the specified documents.
The GSTIN has issued an update to inform a new feature in Form ENR-03 has been introduced, effective from 11-02-2025 in accordance with Notification No. 12/2024 dated 10-07-2024 for the enrolment of unregistered dealers. Unregistered dealers transporting goods can now generate e-way bills by enrolling on the EWB portal and obtaining a unique Enrolment ID, which serves as an alternative to Supplier or Recipient GSTIN. A user manual for Form ENR-03 has also been provided for taxpayers.
