GST registration: Promoters/Directors allowed to opt for biometric authentication in their home state

In order to facilitate ease of registration, Tax Administration now allows a promoter or director of new Goods & Services Tax (GST) applicant company to get their biometric authentication done in their home state. Initially this will be available in all States and Union Territories except Uttar Pradesh, Assam, and Sikkim.

Till now, new GST registration applicants who opt for Aadhaar authentication are required to undergo the process either through OTP verification or biometric authentication at a designated GST Suvidha Kendra (GSK), based on system-driven data analysis. For this GSTN provides a slot booking facility, with the link shared in the intimation email sent to the applicant.

As per the existing system, applicants selected for biometric authentication must visit the designated GSK mapped to their jurisdiction. However, “GSTN has now introduced an additional facility allowing certain promoters/directors to complete their biometric authentication at any GSK in their home state,” an advisory from GSTN said.

This facility applies to individuals listed in the promoter/partner tab of a Public Limited Company, Private Limited Company, Unlimited Company, and Foreign Company. “Under this enhancement, such Promoters/Directors can now choose any available GSK (GST Suvidha Kendra) within their home state in India for biometric authentication,” the advisory said.

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. 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.

 

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,” the advisory cautioned. Upon selection of a home-state GSK, 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, subject to 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 process, they will not be required to undergo it 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 the required process, including document verification, the advisory said.

It has been advised that to ensure a smooth process, it is advised that the Promoter/Director completes biometric authentication before the Primary Authorized Signatory visits the GSK. “Opting for biometric authentication at a GSK in the home state is not mandatory. Promoters/Directors can visit their designated jurisdictional GSK if preferred,” the advisory said.

Source:: The Hindu Business Line ,  dated 04/03/2025.