Enhancements in Biometric Authentication for GST Registration Process

GST Update: Key Changes, Year-End To-Do List, and a Fresh Amnesty Window

As businesses gear up to close the books on FY 2024–25, GSTN and state authorities have rolled out a series of compliance-friendly updates designed to ease onboarding and settlement processes. Here’s a consolidated look at the latest developments and what you need to prioritise in the weeks ahead.

Smoother Biometric Authentication for New GST Registrants

For companies opting for Aadhaar authentication during GST registration, the Goods and Services Tax Network (GSTN) has introduced welcome flexibility: eligible applicants can now select any GST Suvidha Kendra (GSK) within their home state for biometric verification—eliminating the earlier requirement to visit an assigned centre.

Who qualifies?

This facility is available to:

Public Limited Companies
Private Limited Companies
Unlimited Companies
Foreign Companies (for promoter/partner biometrics)

What changes:

A booking link will be shared via official email. Promoters or partners can pick a convenient GSK, and this choice cannot be changed later.
The option currently excludes proprietorships, partnerships, LLPs, and others.
The feature is active in 33 states/UTs. As of now, Uttar Pradesh, Assam, and Sikkim continue with the older fixed-centre system.
The traditional route remains available for those who prefer it.
Important Exception: If the Primary Authorized Signatory (PAS) is also a promoter or director, they must follow the original authentication process.
Ensure all promoter/director biometrics are completed before the PAS proceeds.

If biometric verification has already been done once, there's no need to repeat the process.

Rajasthan Launches Amnesty Scheme-2025

In a move to clear the decks and reduce legacy disputes, the Rajasthan Commercial Taxes Department has rolled out its Amnesty Scheme-2025, providing businesses a chance to settle past liabilities under a simplified framework.

Who’s eligible?

Registered and cancelled GST taxpayers
Unregistered persons with pending legacy tax matters

How it works:

Apply via the “Amnesty Scheme-2025” section on the Rajasthan Commercial Taxes portal.
Post-application, the department will issue a summary of outstanding dues.
Taxpayers may accept, revert (twice), or opt out.
For cases with dues over ₹25 crore, the full liability must be settled.
Once accepted, payment must be made within 10 days of notice or by September 30, 2025—whichever is later. Multiple challans (via e-GRAS) are permitted.
Submit AS-I and payment details to generate a provisional AS-II form.
In case of litigation, payment proof and court withdrawal documents must be uploaded within 15 days. Delays could trigger departmental legal action.

FY 2024–25: GST Year-End Compliance Checklist

Before transitioning into FY 2025–26, businesses should complete the following reconciliations and statutory filings to avoid downstream issues:

1. Returns & Reconciliations

Match GSTR-1 with GSTR-3B
Adjust for advances, correct HSN codes (6-digit for turnover > ₹5 crore)

2. Input Tax Credit (ITC)

Reconcile ITC with GSTR-2B/3B
Chase down missing invoices
Reverse ineligible ITC (freebies, Rule 42/43)
Ensure Electronic Credit Ledger matches books
Check refund claim deadlines

3. Reverse Charge Mechanism (RCM)

Issue self-invoices for applicable services—especially imports and legal/professional services

4. Sales & Output Compliance

Confirm all outward supplies are accurately disclosed
Verify GST treatment on write-offs or bad debts
Stay within e-invoicing thresholds and upload as required

5. Input Service Distributor (ISD)

ISDs should allocate credits as per turnover and file GSTR-6 correctly

6. Annual Activities

Renew Letter of Undertaking (LUT) for exports
Begin fresh invoice series for FY 2025–26
File RoDTEP returns and update IEC details
Finalise books and re-calculate turnover for new-year compliance thresholds

7. Books & Inventory Matching

Align closing ITC, stock, and account books with filed GST returns
Rectify pending mismatches proactively

8. ITC Reversals

Apply Rule 37 (non-payment to vendors within 180 days) and Rule 42 reversals where applicable

9. E-Invoicing

If turnover crossed ₹5 crore, e-invoicing becomes mandatory from April 1, 2025

10. Export Compliance

Ensure foreign receivables comply with FEMA timelines
Refund claims may be stalled if conditions aren’t met

11. Other Critical Areas

Monitor compliance in job work, GTA services, demand adjustments, and ISD credits

Final Word

These updates reflect a maturing compliance framework that prioritises accessibility and clean closure of legacy matters. Whether you’re applying for registration, planning year-end reconciliations, or exploring amnesty schemes, staying proactive—and in some cases, seeking professional guidance—can make all the difference.