Now biometric authentication in your home state is possible when you do GST registration in another state, GSTN Advisory on March 3, 2025

New rule for GST registration: Now biometric authentication in your home state is possible when you do GST registration in another state

The Goods and Services Tax Network (GSTN) has introduced an additional facility allowing promoters and directors of a company to complete their Bvbiometric Aauthentication for completion of GST registration process in their home state. Earlier for getting a Goods and Services Tax (GST) registration, you either needed to use the OTP verification method or use Biometric Authentication process by physically visiting the GST Suvidha Kendra in the company’s registered jurisdiction, which is in the state in which you are registering your GST. Howeve, Nnow the bBiometric aAuthentication process can be completed in one’s home state instead of the state where the GST registration is being sought.

Like For instance, if the company is being registered in Delhi but you are from Nagaland then you have to travel to Delhi and complete the GST registration. With this update made on March 3, 2025 by GSTN now you can complete the GST registration from Nagaland itself without going coming to Delhi, as per this example.

Who should choose Biometric Authentication and OTP method?

Experts say Biometric Authentication was introduced by the government to curb fake registrations for claiming input tax credit (ITC). By opting for Biometric authentication taxpayers get additional evidence about physical verification of the company’s personnel which can make the case stronger in a court of law, should the need arise.

Chartered Accountant Bimal Jain, founder, A2Z Taxcorp LLP says, “GST registration can be authenticated either by using OTP verification or Biometric Authentication at a designated GST Suvidha Kendra (GSK). We advise all our big clients to always choose Biometric Authentication as it adds a layer of security and genuineness to the GST registration. In the past where the Biometric authentication option was not available there were many fake registrations, and misuse of input tax credit (ITC). However, if a taxpayer uses Biometric Authentication, then the GST officials have on record the physical presence of the company officials and it verifies their existence. This evidence can be produced in a court of law if the question of genuineness of GST registration is raised. With this recent amendment to the GST registration process, it will now be easier for the company’s directors to complete the Biometric Authentication through their respective home state. This is a step in the right direction.”

What did GSTN say about who is eligible for this new facility of GST registration?

According to the GSTN advisory dated March 3, 2025 here are the details:

1. As per the existing system, applicants selected for Biometric Authentication must visit the designated GSK mapped to their jurisdiction. However, GSTN has now introduced an additional facility allowing certain Promoters/Directors to complete their Biometric Authentication at any GSK in their Home State.
2. This facility applies to individuals listed in the Promoter/Partner tab for the following types of businesses:

○ Public Limited Company

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○ Private Limited Company
○ Unlimited Company
○ Foreign Company

“Under this enhancement, such Promoters/Directors can now choose any available GSK within their Home State in India (as per REG-01) for Biometric Authentication,” said GSTN in the advisory.

Experts highlight how the earlier pain point has now been removed. “Previously, corporate applicants selected for biometric authentication were required to visit the GSK mapped to their jurisdiction, often causing significant inconvenience, especially for businesses operating in multiple states. Promoters and directors faced numerous challenges, including long-distance travel to different states, delays in securing slots, and disruptions to business operations due to time-consuming verification procedures. Many taxpayers earlier had to make illogical trips, sometimes crossing state borders, just to complete a process that could have been more flexible,” says Chartered Accountant Himank Singla, partner, SBHS & Associates.

Some important points to note about this new GST registration process

According to the advisory here are some important point to consider about the revamped GST registration process:

If a new registration application is selected for Biometric Authentication, an intimation email will be sent to the applicant. Eligible Promoters/Directors will be given the option to select any GSK in their Home State through this email.
To avail of this option, such Promoter/Director must follow the instructions provided in the intimation email and select a GSK within their home state.
The selection of a GSK in the Home State is a one-time facility and cannot be changed once selected. Promoters/Directors are advised to choose their GSK carefully.
This facility is currently available in 33 States/UTs where Biometric Authentication has been enabled. It will soon be extended to the remaining three states: Uttar Pradesh, Assam, and Sikkim. Such Promoters/Directors whose Home State is other than Uttar Pradesh, Assam, or Sikkim can opt for any GSK in their Home State.
Upon selection of a Home-State GSK, the Promoter/Director will receive an email confirmation, along with a new slot booking link.
Using the provided link, the Promoter/Director can book a slot at their convenience, subject to availability at the chosen GSK.
The required photo capture and Biometric Authentication process will be completed at the selected GSK in the Home State.
If a Promoter/Director has already completed the biometric process, they will not be required to undergo it again.
If the Promoter/Director and the Primary Authorized Signatory (PAS) are the same person, the Home-State GSK selection option will not be available. The PAS must visit the designated jurisdictional GSK for the required process, including document verification.
To ensure a smooth process, it is advised that the Promoter/Director completes Biometric Authentication before the Primary Authorized Signatory visits the GSK.
Opting for Biometric Authentication at a GSK in the home state is not mandatory. Promoters/Directors can visit their designated jurisdictional GSK if preferred.

Singla from SBHS and Associates says: "By allowing biometric authentication within an individual’s home state, the GSTN has addressed these pressing concerns. Now, eligible applicants can choose a convenient location, book a slot through an intimation email, and complete the process with minimal disruption. This change is particularly beneficial for large corporations with directors residing in different states, eliminating the need for unnecessary travel and streamlining compliance."

Singla says: "However, this facility does come with structured guidelines. GSTN now allows directors of Public, Private, Unlimited, and Foreign Companies to complete biometric authentication at any GSK in their home state. Eligible directors receive an intimation email with a slot booking link for authentication. The chosen GSK in the home state is a one-time selection and cannot be changed. The facility is currently available in 33 states/UTs, with Uttar Pradesh, Assam, and Sikkim to be added soon. If the director and the Primary Authorized Signatory (PAS) are the same person, they must visit the jurisdictional GSK. The biometric authentication process should be completed before the PAS visit. Opting for home-state biometric authentication is voluntary; directors can still visit their jurisdictional GSK if preferred."