GST registration: New advisory by Goods and Services Tax Network (GSTN) dated March 3, 2025 says additional facility allowing certain Promoters/Directors to complete their Biometric Authentication at any GSK in their Home State has been introduced. 

There have been changes to the GST registration process regarding biometric authentication. Here’s a breakdown of the key points:

  • Enhanced Biometric Authentication:
    • The Goods and Services Tax Network (GSTN) has introduced an additional facility that allows certain Promoters/Directors to complete their Biometric Authentication at any GST Suvidha Kendra (GSK) in their home state.
    • This aims to streamline the registration process and provide greater convenience.
  • Previous Process:
    • Previously, applicants selected for Biometric Authentication typically had to visit a designated GSK within their jurisdictional area, which could require significant travel.
  • Key Changes:
    • Now, eligible Promoters/Directors of specific business entities (like public and private limited companies) can opt to complete this authentication at a GSK in their home state.
    • This is not for the Primary Authorised Signatory (PAS) if that person is also the promoter or director.
  • Purpose:
    • This change is intended to improve the ease of doing business and address logistical challenges faced by applicants.
    • It also helps the GST officials to verify the physical presence of company officials.
  • Important Considerations:
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1 Some important points to note about this new GST authentication process
1.1 Related

Some important points to note about this new GST authentication process

According to the advisory here are some important point to consider about the revamped GST authentication process:

  1. If a new registration application is selected for Biometric Authentication, an intimation email will be sent to the applicant. Eligible Promoters/Directors will be given the option to select any GSK in their Home State through this email.
  1. To avail of this option, such Promoter/Director must follow the instructions provided in the intimation email and select a GSK within their home state.
  1. The selection of a GSK in the Home State is a one-time facility and cannot be changed once selected. Promoters/Directors are advised to choose their GSK carefully.
  1. This facility is currently available in 33 States/UTs where Biometric Authentication has been enabled. It will soon be extended to the remaining three states: Uttar Pradesh, Assam, and Sikkim. Such Promoters/Directors whose Home State is other than Uttar Pradesh, Assam, or Sikkim can opt for any GSK in their Home State. 
  1. Upon selection of a Home-State GSK, the Promoter/Director will receive an email confirmation, along with a new slot booking link.
  1. Using the provided link, the Promoter/Director can book a slot at their convenience, subject to availability at the chosen GSK. 
  1. The required photo capture and Biometric Authentication process will be completed at the selected GSK in the Home State. 
  1. If a Promoter/Director has already completed the biometric process, they will not be required to undergo it again.
  1. If the Promoter/Director and the PAS are the same person, the Home-State GSK selection option will not be available. The PAS must visit the designated jurisdictional GSK for the required process, including document verification. 
  1. To ensure a smooth process, it is advised that the Promoter/Director completes Biometric Authentication before the Primary Authorized Signatory visits the GSK. 
  1. Opting for Biometric Authentication at a GSK in the home state is not mandatory. Promoters/Directors can visit their designated jurisdictional GSK if preferred.

Experts say Biometric Authentication was introduced by the government to curb fake registrations for claiming input tax credit (ITC). By opting for Biometric authentication taxpayers get additional evidence about physical verification of the company’s personnel which can make the case stronger in a court of law, should the need arise.

In essence, this update brings more flexibility to the GST registration process, particularly for company directors needing biometric authentication.

Disclaimer:  Every effort has been made to avoid errors or omissions in this material. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of in the next edition. In no event the author shall be liable for any direct, indirect, special or incidental damage resulting from or arising out of or in connection with the use of this information.

Radhika Goyal is Author of Taxconcept Gurugram head office, for deeply reported tax, gst and income tax articles on issues that matter. He splits her time between New Delhi and Bengaluru, and has worked...