Now you can complete GST biometric authentication in your home state

This is particularly beneficial for cases where key personnel are based in different states & find it inconvenient to travel to the company's jurisdiction in other locations for biometric verification

The Goods and Services Tax Network (GSTN) has introduced a new feature that allows company promoters and directors to complete their biometric authentication for GST registration in their home state.

 

Previously, obtaining a Goods and Services Tax (GST) registration required either OTP verification or biometric authentication by physically visiting a GST Suvidha Kendra in the registered jurisdiction of the company, which is the state where the GST registration is being applied. However, the biometric authentication process can now be completed in one’s home state, instead of the state where the GST registration is being applied.  "The step has been taken by the Government in its pursuit of its 'ease of doing business' motto. Authentication are not required to go to jurisdictional GST Suvidha Kendra but can go to GST Suvidha Kendra of their home state for Biometric Authentication," said Aditya Bhattacharya, Partner, King Stubb & Kasiva, Advocates and Attorneys.

 

“The primary objective behind this reform is to balance regulatory control with business convenience. Previously, corporate applicants flagged for biometric authentication had to travel to the GST Suvidha Kendra in their registered state, which was a logistically burdensome activity. This process led to delays, additional costs, and disruptions in business operations. By allowing home-state biometric authentication, the government aims to enable faster GST registration, ensure greater compliance without undue hardships, especially for companies operating in multiple states,” said SR Patnaik, Partner (head - taxation), Cyril Amarchand Mangaldas.

 

“This facility applies to individuals listed in the Promoter/Partner tab including entities such as Public Limited Company, Private Limited Company, Unlimited Company, and Foreign Company. If the Promoter/Director and the Primary Authorized Signatory (PAS) are identical, the Home State GSK selection option is not accessible. In such cases, the PAS needs to personally visit the designated jurisdictional GSK for the necessary procedures, including document verification,” said Sachin Sharma, managing partner, KSV Tax Consultants.

 

Parag Mehta- partner, Nashah Associates, explains who should choose biometric authentication and OTP method

 

The OTP-based authentication method is generally suitable for individuals and businesses with valid Aadhaar-linked mobile numbers and email IDs, ensuring a seamless and quicker GST registration process.

 

Biometric authentication should normally be chosen by a partner/director of a firm/company as it helps in strengthening identity verification and preventing fraudulent registrations.

 

Key highlights of the new process

 

Applicants selected for biometric authentication will receive an intimation email, allowing eligible promoters and directors to choose a GST Suvidha Kendra (GSK) within their home state using the provided link.

 

This selection is a one-time choice and cannot be changed later. The facility is currently available in 33 states and Union Territories where biometric authentication is enabled, with plans to extend it to Uttar Pradesh, Assam, and Sikkim. Once a GSK is selected, a confirmation email will be sent along with a new slot booking link. 

 

Promoters and directors must complete their biometric authentication before the Primary Authorised Signatory (PAS) visits the GSK. If the PAS and promoter/director are the same individual, they must visit the designated jurisdictional GSK.

 

Opting for home-state biometric authentication remains optional, as promoters and directors can still choose to complete the process at their designated GSK.

 

To begin biometric authentication, follow these steps:

 

Visit the official GST website: https://www.gst.gov.in/

 

On the homepage, navigate to the ‘services’ tab and select ‘registration.’

 

Under the registration section, choose ‘home state GSK selection for promoter/director of specific COBs.’

 

Enter your temporary reference number (TRN) on the next page, complete the CAPTCHA, and proceed.