March 3, 2025
Dear Taxpayers,
The Goods and Services Tax Network (GSTN) has introduced a significant enhancement in the Biometric Authentication process to simplify GST registration for new applicants. Previously, applicants selected for Biometric Authentication were required to visit a designated GST Suvidha Kendra (GSK) mapped to their jurisdiction. However, in a move to enhance flexibility, GSTN has now introduced an option for certain Promoters/Directors to complete their Biometric Authentication at any GSK in their Home State.
Background of Biometric Authentication for GST Registration
For applicants opting for Aadhaar Authentication, the system selects certain cases for Biometric Authentication based on system-driven risk analysis. Once selected, the applicant receives an intimation email with instructions and a slot booking link to schedule their authentication at a GSK.
Who Can Avail This Facility?
This new enhancement applies to Promoters/Directors listed in the Promoter/Partner tab for the following types of businesses:
- Public Limited Company
- Private Limited Company
- Unlimited Company
- Foreign Company
Such Promoters/Directors can now opt for Biometric Authentication at any available GSK in their Home State, as per the details provided in their REG-01 application.
Key Points to Note:
- If a new GST registration application is selected for Biometric Authentication, an intimation email will be sent to the applicant. Eligible Promoters/Directors will have the option to select any GSK in their Home State from the link provided in the email.
- To avail of this option, the Promoter/Director must follow the instructions in the email and select a GSK within their Home State.
- The GSK selection is a one-time process and cannot be changed once confirmed. It is advised that applicants choose carefully.
- This facility is currently available in 33 States/UTs where Biometric Authentication has been enabled. It will soon be extended to Uttar Pradesh, Assam, and Sikkim.
- Promoters/Directors whose Home State is not Uttar Pradesh, Assam, or Sikkim can now opt for any GSK in their Home State for Biometric Authentication.
- Once a Home-State GSK is selected, the Promoter/Director will receive an email confirmation, along with a new slot booking link.
- Using the provided link, the Promoter/Director can book a slot at their convenience, based on availability at the chosen GSK.
- The required photo capture and Biometric Authentication process will be completed at the selected GSK in the Home State.
- If a Promoter/Director has already completed the Biometric Authentication process in the past, they will not be required to undergo the process again.
- If the Promoter/Director and the Primary Authorized Signatory (PAS) are the same person, the Home-State GSK selection option will not be available. The PAS must visit the designated jurisdictional GSK for document verification and Biometric Authentication.
- It is recommended that the Promoter/Director completes Biometric Authentication before the Primary Authorized Signatory (PAS) visits the GSK.
- Opting for Biometric Authentication at a Home-State GSK is optional. If preferred, Promoters/Directors can still visit the designated jurisdictional GSK.
Conclusion
This enhancement in Biometric Authentication functionality is a major step toward streamlining the GST registration process and reducing travel burdens on Promoters/Directors. Taxpayers are requested to follow this advisory to ensure a smooth and hassle-free GST registration process.
For further details, stay updated with official GSTN notifications.
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