Introduction
In a significant move towards streamlining the GST registration process, GSTN has introduced an enhancement in Biometric Authentication functionality. This update allows certain Promoters/Directors to complete Biometric Authentication at any GST Suvidha Kendra (GSK) within their Home State, rather than being restricted to their jurisdictional GSK. This initiative aims to improve convenience and reduce compliance burdens for businesses.
Existing Biometric Authentication Process
Currently, new GST registration applicants who opt for Aadhaar authentication undergo the process either through OTP verification or Biometric Authentication at a designated GSK. The system determines the requirement for Biometric Authentication based on data analysis, and applicants receive an intimation email with a slot booking link.
New Enhancement: Home-State Biometric Authentication
Under the new functionality, certain Promoters/Directors listed in the Promoter/Partner tab of the following business types can opt for Biometric Authentication at any GSK in their Home State:
- Public Limited Company
- Private Limited Company
- Unlimited Company
- Foreign Company
This facility aims to provide flexibility, making the registration process more accessible for applicants.
Key Points to Note
1.Intimation & Selection: If a new GST registration application is selected for Biometric Authentication, an intimation email will be sent to the applicant. Eligible Promoters/Directors can select any GSK in their Home State via the link provided in the email.
2.One-Time Selection: The choice of a Home-State GSK is a one-time option and cannot be changed once selected. Applicants should make their selection carefully.
3.State Coverage: This facility is available in 33 States/UTs where Biometric Authentication is enabled. It will soon be extended to Uttar Pradesh, Assam, and Sikkim. Promoters/Directors whose Home State is one of these three states will have to wait until the feature is rolled out.
4.Confirmation & Slot Booking: Upon selecting a Home-State GSK, the Promoter/Director will receive an email confirmation along with a new slot booking link. They must book a slot based on availability.
5.Authentication Process: The Biometric Authentication, including photo capture, will be completed at the selected GSK.
6.Exemptions: If a Promoter/Director has already undergone Biometric Authentication, they are not required to repeat the process.
7.Restriction for PAS: If the Promoter/Director is also the Primary Authorized Signatory (PAS), they must visit the designated jurisdictional GSK for Biometric Authentication and document verification. The Home-State GSK option is not available for such cases.
8.Recommended Order: To ensure a smooth process, it is advised that the Promoter/Director completes Biometric Authentication before the PAS visits the GSK.
9.Optional Facility: Opting for a Home-State GSK is not mandatory. Promoters/Directors may still visit the designated jurisdictional GSK if they prefer.
Conclusion
This enhancement in Biometric Authentication functionality reflects GSTN’s commitment to improving ease of doing business. Taxpayers are encouraged to take advantage of this flexible facility to ensure a smooth registration process. For further assistance, applicants should refer to the intimation email and follow the instructions provided.
Stay updated with the latest developments to ensure compliance and seamless business operations.
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This article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event, RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update, etc if any.
Published on: March 4, 2025