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India’s Goods and Services Tax Network (GSTN) has introduced a significant update to the biometric authentication process for new GST registration applicants. Effective March 3, 2025, select promoters and directors can now complete biometric verification at any GST Suvidha Kendra (GSK) within their home state, eliminating the previous requirement to visit a jurisdictional GSK mapped to their business location.
Why Biometric Authentication Matters
Biometric authentication is a critical tool in preventing fraudulent GST registrations and the misuse of input tax credit (ITC). This verification method enhances the credibility of GST registrations by providing concrete evidence of a company’s physical presence.
While OTP-based verification remains available, biometric authentication serves as an additional safeguard in case a registration’s legitimacy is challenged in court. The introduction of biometric verification aims to curb fake registrations and ensure GST records reflect genuine business operations.
Prior to this update, businesses often exploited regulatory loopholes, leading to widespread tax fraud. With biometric verification, GST authorities can validate the physical presence of company representatives, strengthening compliance measures. The latest policy revision makes this process more convenient, allowing promoters and directors to authenticate their details within their home state.
Who is Eligible for Home-State Biometric Authentication?
According to the GSTN advisory issued on March 3, 2025, the updated biometric authentication process applies to specific business entities. Promoters and directors listed under the promoter/partner tab of the following companies are eligible to complete biometric authentication at any GSK in their home state:
- Public limited companies
- Private limited companies
- Unlimited companies
- Foreign companies
Step-by-Step Process for Biometric Authentication
To complete biometric authentication, follow these steps:
- Visit the official GST website: www.gst.gov.in
- Click on the “Services” tab and select “Registration.”
- Under the Registration section, click “Home State GSK Selection for Promoter/Director of Specific COBs.”
- Enter your Temporary Reference Number (TRN) and the CAPTCHA characters to proceed.
Why This Update Matters for Businesses
Previously, applicants had to travel across state borders to complete biometric verification at their designated jurisdictional GSK. This created logistical challenges, particularly for businesses operating in multiple states, leading to delays in registration and business disruptions.
With the new home-state biometric authentication facility, company directors and promoters can now complete the process more efficiently, saving time and reducing administrative burdens.
Role of GST Suvidha Kendras (GSKs)
GSKs are authorized service centers that assist businesses with various GST-related processes, including:
- GST registration support: Helping businesses obtain their GST identification number.
- E-way bill generation: Facilitating tax compliance for the movement of goods.
- Guidance on Input Tax Credit (ITC) claims: Helping businesses reduce tax liabilities.
- Biometric authentication for GST applicants: Enhancing security and fraud prevention.
Key Features of the Updated Biometric Authentication Process
- Applicants will receive an email notification if biometric verification is required.
- Promoters and directors can select their preferred GSK within their home state via a provided link.
- GSK selection is a one-time choice and cannot be changed later.
- This facility is currently available in 33 states and Union Territories, with plans to expand to Uttar Pradesh, Assam, and Sikkim.
- After selecting a GSK, a confirmation email with a slot booking link will be sent.
- Applicants must complete biometric authentication before the PAS visits the GSK.
- If the PAS and the promoter/director are the same person, they must visit their designated jurisdictional GSK.
- Home-state biometric authentication is optional—applicants can still choose their designated jurisdictional GSK if preferred.
Conclusion
The updated biometric authentication process marks a significant step forward in simplifying GST registration and enhancing tax compliance in India. By eliminating the need for inter-state travel, the home-state authentication facility improves accessibility and streamlines the registration process for businesses.
As the system expands to additional states, this policy change is expected to further strengthen GST compliance measures, reduce fraudulent registrations, and make tax administration more efficient.
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