New GST Rule: Biometric Authentication Now Allowed in Home State:

New GST Rule: Biometric Authentication Now Allowed in Home State The Goods and Services Tax Network (GSTN) now allows company promoters and directors to complete their biometric authentication for GST registration in their home state. Previously, to register for Goods and Services Tax (GST), you had two options: either complete the process online using OTP Verification or visit a GST Suvidha Kendra in the state where your company was registering to complete Biometric Authentication in person. Now you can complete the biometric authentication process in your home state rather than the state where you are registering for GST. For example, if a company is being registered in Delhi but you are from Kerala, you previously had to travel to Delhi to complete the GST registration process. However, with this update made by GSTN on March 3, 2025, you can now complete the GST registration from Kerala itself without traveling to Delhi.

Who is eligible for Biometric Authentication and OTP method?

Some professionals stated that the government introduced Biometric Authentication to stop fake GST registrations used for claiming input tax credit (ITC). By selecting Biometric Authentication, taxpayers provide extra evidence of their identity and physical verification of company personnel. This will help strengthen their case in court if needed.

What did GSTN announce about the eligibility for this new GST registration process?

As per the GSTN advisory dated 3 March 2025, here is the related information: In the existing system, the applicants who are required to undergo Biometric Authentication have to physically go to the designated GST Suvidha Kendra (GSK) in their registered state. But now GSTN has made available a new facility where some Promoters and Directors can undergo their Biometric Authentication at any GSK of their home state. This facility is available for individuals listed in the Promoter/Partner section for the following types of businesses:

• Public Limited Company
• Private Limited Company
• Foreign Company
• Unlimited Company

Important Points About the New GST Authentication Process:

As per the latest advisory, here are key points to know about the updated GST authentication process:

• If a new GST registration application requires Biometric Authentication, the applicant will receive an email notification. Eligible Promoters/Directors will have the option to choose any GST Suvidha Kendra (GSK) in their home state through this email.
• To use this option, the Promoter/Director must follow the instructions in the email and select a GSK within their home state.
• The choice of a GSK in the home state is a one-time selection and cannot be changed later, so applicants should choose carefully.
• This facility is currently available in 33 States/UTs where Biometric Authentication is enabled. It will soon be introduced in Uttar Pradesh, Assam, and Sikkim. Promoters/Directors with a home state other than Uttar Pradesh, Assam, or Sikkim may select any GSK from their home state.
• After choosing a GSK in their home state, the Promoter/Director will be sent an email notification and a slot booking link.
• They may book a time slot for the biometric process through the link at a convenient time, as per availability.
• The Biometric Authentication and photo capture will be done at the selected GSK in the home state.