The Goods and Services Tax (GST) registration process in India has undergone continuous improvements to enhance security, reduce fraudulent registrations, and streamline compliance procedures. One of the key authentication mechanisms introduced under GST is Aadhaar-based authentication, which can be completed through OTP verification or Biometric Authentication at a designated GST Suvidha Kendra (GSK).

Currently, applicants who are required to undergo Biometric Authentication must visit a designated GSK mapped to their jurisdiction, as determined by system-driven analysis. This requirement ensures authenticity in the registration process but has posed logistical challenges for many business promoters and directors, especially those who operate from multiple locations or are based in states different from their business jurisdiction.

To address these concerns, the GST Network (GSTN) has introduced a new enhancement that allows certain Promoters and Directors to complete their Biometric Authentication at any GSK within their Home State rather than being restricted to a jurisdiction-specific GSK. This new facility aims to offer flexibility and convenience while maintaining the integrity of the GST registration process.

Detailed Explanation of the New Biometric Authentication Enhancement

Applicability and Eligible Entities

This enhancement applies specifically to Promoters and Directors of certain types of businesses, including:

  • Public Limited Companies

  • Private Limited Companies

  • Unlimited Companies

  • Foreign Companies

Key Features of the New Facility

Selection of GSK in Home State:

  • If a new GST registration application is selected for Biometric Authentication, the Promoter/Director will receive an intimation email from GSTN.

  • Eligible Promoters/Directors will have the option to select any GSK within their Home State for Biometric Authentication.

  • The selection process is facilitated through a slot booking link provided in the intimation email.

One-Time Selection Policy:

  • Once a Home-State GSK is selected, it cannot be changed later.

  • Applicants are advised to carefully select the most convenient GSK before finalizing their choice.

Availability Across States/UTs:

  • This facility is currently available in 33 States and Union Territories where Biometric Authentication is enabled.

  • The facility will soon be extended to the remaining three states: Uttar Pradesh, Assam, and Sikkim.

  • If a Promoter/Director’s Home State is among these three states, they must wait until the facility is extended there.

Slot Booking and Authentication Process:

  • Once a GSK is selected, an email confirmation will be sent, including a new slot booking link.

  • The Promoter/Director can then book a slot at their convenience, subject to availability at the chosen GSK.

  • The Biometric Authentication process, including photo capture, will be conducted at the selected GSK.

Exemptions and Restrictions:

  • If a Promoter/Director has already completed the biometric process, they are not required to repeat it.

  • If the Promoter/Director is also the Primary Authorized Signatory (PAS), they must visit the jurisdictional GSK for both Biometric Authentication and document verification.

  • To avoid delays, it is recommended that Biometric Authentication is completed before the PAS visits the GSK.

Optional Facility:

  • Opting for Biometric Authentication at a Home-State GSK is not mandatory.

  • If preferred, Promoters/Directors can still visit the jurisdictional GSK assigned to their business location.

Impact and Benefits of the New Facility

1. Greater Convenience for Business Owners

Previously, business owners were required to travel to jurisdiction-specific GSKs, which was often inconvenient and time-consuming. By allowing Biometric Authentication within their Home State, the process becomes more accessible, particularly for those who operate businesses in states other than their place of residence.

2. Reduced Compliance Burden

The flexibility in choosing a GSK within the Home State minimizes the logistical burden for business promoters and directors. This is especially beneficial for multinational companies and businesses with stakeholders residing in different parts of India.

3. Improved Efficiency in Registration

With an increase in the number of available GSKs, the overall burden on jurisdictional centers is expected to reduce. This will likely lead to shorter wait times, faster processing, and a more efficient registration process.

4. Strengthened Authentication Measures

While the facility provides added flexibility, it still maintains the security and verification protocols essential for ensuring that GST registrations are granted only to genuine applicants. Fraud prevention remains a priority, and Biometric Authentication remains a key safeguard against identity fraud and fake registrations.

5. Expansion to More States

The gradual rollout to all states, including Uttar Pradesh, Assam, and Sikkim, will further improve the accessibility of Biometric Authentication, ensuring that all business stakeholders across India can benefit from this enhanced process.

Conclusion

The introduction of Biometric Authentication at Home-State GSKs marks a significant step toward simplifying the GST registration process for business promoters and directors. This move reflects the government’s commitment to improving ease of doing business while maintaining robust compliance mechanisms. As the facility rolls out to all states, businesses can expect smoother registration experiences, reduced travel requirements, and greater flexibility in fulfilling GST compliance obligations.