The Goods and Services Tax Network (GSTN) has introduced a new update to improve the biometric authentication process for GST registration applicants.
In an advisory issued on March 3, 2024, GSTN announced that Promoters and Directors of certain companies can now complete their biometric authentication at any GST Suvidha Kendra (GSK) in their Home State instead of being restricted to a designated center in their jurisdiction.
Who Can Benefit from This Change?
This facility applies to Promoters and Directors listed under the Promoter/Partner tab for the following business types:
Public Limited Company
Private Limited Company
Unlimited Company
Foreign Company
Previously, applicants selected for biometric authentication had to visit a specific GSK assigned to their jurisdiction.
With this new rule, they can now choose any available GSK within their home state (as per REG-01).
Key Points About the New GST Biometric Authentication Rule
Intimation Email: If an applicant’s GST registration is selected for biometric authentication, they will receive an email notification with details and a link to select their preferred GSK in their Home State.
GSK Selection Process: The Promoter/Director must use the intimation email link to choose a GSK within their Home State.
One-Time Selection: The GSK selection is final and cannot be changed once confirmed, so applicants should choose carefully.
Availability Across States: This facility is available in 33 States/UTs where biometric authentication is enabled. It will soon be introduced in Uttar Pradesh, Assam, and Sikkim.
Slot Booking Confirmation: Once a Home-State GSK is selected, the applicant will receive an email confirmation along with a new slot booking link.
Flexible Appointment Scheduling: The Promoter/Director can book a slot at their chosen GSK based on availability.
Biometric Process at Home-State GSK: The required photo capture and biometric authentication will be completed at the selected GSK in the Home State.
No Repeat Authentication: If a Promoter/Director has already completed the biometric process, they do not need to repeat it.
Primary Authorized Signatory (PAS) Condition: If the Promoter/Director and PAS are the same person, this Home-State GSK selection option will not be available. The PAS must visit the jurisdictional GSK for document verification.
Process Order: It is advisable for the Promoter/Director to complete their biometric authentication before the PAS visits the GSK for further verification.
Not Mandatory: Opting for biometric authentication in the Home State is optional. Promoters/Directors can still visit their designated jurisdictional GSK if preferred.
