GSTN has issued an Advisory dated 3rd March 2025 regarding enhancements in the process of Biometric Authentication, whereby certain Directors shall be facilitated at the Home State GST Suvidha Kendras (GSKs). Here are the key points from said GSTN Advisory:
1. Background: Aadhaar authentication is mandated for new GST registration applicants. This authentication is completed either via OTP verification or Biometric Authentication at a designated GST Suvidha Kendra (GSK). A system-driven data analysis determines the required method. Slot booking facilities, for GSK visits, are provided to applicants via email.
2. Enhanced Facility: An additional facility has been introduced by GSTN. This facility permits certain Promoters/Directors to undergo Biometric Authentication at any GSK within their Home State. Previously, applicants were restricted to the GSK mapped to their jurisdiction.
3. Applicability: This enhanced facility is applicable to individuals listed as Promoters/Partners in the following business types:
i) Public Limited Company
ii) Private Limited Company
iii) Unlimited Company
iv) Foreign Company
4. Home State Selection: Promoters/Directors of the aforementioned entities can now select any available GSK within their Home State (as declared in Form REG-01) for Biometric Authentication.
5. Intimation and Procedure:
i) An intimation email is sent to applicants whose applications are selected for Biometric Authentication.
ii) Eligible Promoters/Directors are provided with an option, within the email, to select a GSK in their Home State.
iii) Instructions within the intimation email must be followed for GSK selection.
iv) The GSK selection is a one-time, irreversible facility.
6. Geographical Coverage: This facility is currently operational in 33 States/Union Territories where Biometric Authentication has been enabled. Extension to Uttar Pradesh, Assam, and Sikkim is planned.
7. Confirmation and Slot Booking: Upon selection of a Home-State GSK, a confirmation email is sent to the Promoter/Director. A new slot booking link is included in this confirmation. The Promoter/Director can book a slot at the chosen GSK, subject to availability.
8. Process Completion: The required photo capture and Biometric Authentication are completed at the selected Home-State GSK.
9. Exclusions: There are certain exclusions, as under:
i) Promoters/Directors who have already completed Biometric Authentication are exempt from this process.
ii) If the Promoter/Director and the Primary Authorized Signatory (PAS) are the same individual, the Home-State GSK selection option is unavailable. The PAS must visit the designated jurisdictional GSK for the required process, including document verification.
10. Recommended Sequence: It is recommended that the Promoter/Director complete Biometric Authentication before the Primary Authorized Signatory’s visit to the GSK.
11. Optional Nature: Biometric Authentication at a Home-State GSK is not mandatory. Promoters/Directors may choose to visit their designated jurisdictional GSK.
12. Compliance: Taxpayers have been advised by the GSTN to adhere to this advisory for efficient processing of GST registration applications. This is issued for improved taxpayer services.
GSTN Advisory dated 03/03/2025: Enhancements in Biometric Functionality (Allowing Directors to OPT for Biometric Authentication in Their Home State)