goods and service tax
The Goods and Services Tax Network (GSTN) has introduced a notable enhancement for directors and promoters of specific business entities, allowing them to complete biometric authentication at any GST Suvidha Kendra (GSK) located in their home state. This development is expected to simplify the GST registration process.
Previously, applicants selected for biometric verification were required to visit a GSK associated with their jurisdiction. The new facility is applicable to:
This enhancement aims to streamline the GST registration process by allowing eligible applicants to choose a GSK in their home state.
Eligible directors and promoters will receive an intimation email containing a link that enables them to select a GSK in their home state. However, it is important to note that this selection is a one-time option and cannot be altered once chosen. Currently, this facility is accessible in 33 States/Union Territories, with plans to include Uttar Pradesh, Assam, and Sikkim shortly. Importantly, if a director serves as the Primary Authorized Signatory (PAS), they are required to visit the designated jurisdictional GSK.
Date: March 3rd, 2025
Dear Taxpayers,
New registration applicants under the GST who opt for Aadhaar authentication are now mandated to complete either OTP verification or biometric authentication. The biometric authentication will be performed at a designated GST Suvidha Kendra (GSK) based on system-driven data analysis.
To aid in this process, GSTN provides a slot booking feature, the link for which is sent in the intimation email.
Intimation Email: When selected for biometric authentication, an intimation email will be dispatched to the applicant, including the option for eligible promoters/directors to select any GSK in their home state.
Selection Process: Promoters/directors must adhere to the instructions in the intimation email to select a GSK within their home state.
One-Time Selection: The choice of GSK in the home state is a one-time decision that cannot be amended later. It is essential for promoters/directors to make their selection judiciously.
Availability: This facility is active in 33 States/UTs and will soon extend to Uttar Pradesh, Assam, and Sikkim. Those in other states can choose from any GSK in their home state.
Confirmation Email: Once a GSK is selected, confirmation will be sent via email, including a new link for booking a slot.
Slot Booking: Using the provided link, promoters/directors can book their appointment at the chosen GSK, based on availability.
Authentication Process: The photo capture and biometric authentication will be performed at the selected GSK in the home state.
Prior Completion: Directors who have already completed the biometric authentication process will not need to do so again.
Primary Authorized Signatory: If the promoter/director is also the PAS, the option for home-state GSK selection will not be applicable; the PAS must visit the designated jurisdictional GSK for necessary processes.
Appointment Timing: To ensure an efficient process, it is advisable that biometric authentication is completed prior to the PAS's visit to the GSK.
Flexibility: Opting for biometric authentication at a GSK in the home state is not mandatory. Promoters/directors may still choose to visit their designated jurisdictional GSK if they prefer.