Dear Taxpayers,

You may be aware that new GST registration applicants who opt for Aadhaar authentication are required to undergo the process either through OTP verification or Biometric Authentication at a designated GST Suvidha Kendra (GSK), based on system-driven data analysis. To facilitate a seamless process, GSTN provides a slot booking facility, with the link shared in the intimation email sent to the applicant.

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.

This facility applies to individuals listed in the Promoter/Partner tab for the following types of businesses:

•  Public Limited Company
•  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.

Key Points to Note:

1. 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.

2. 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.

3. 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.

4. 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.

5. Upon selection of a Home-State GSK, the Promoter/Director will receive an email confirmation, along with a new slot booking link.

6. Using the provided link, the Promoter/Director can book a slot at their convenience, subject to availability at the chosen GSK.

7. The required photo capture and Biometric Authentication process will be completed at the selected GSK in the Home State.

8. If a Promoter/Director has already completed the biometric process, they will not be required to undergo it again.

9. 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.

10. To ensure a smooth process, it is advised that the Promoter/Director completes Biometric Authentication before the Primary Authorized Signatory visits the GSK.

11. Opting for Biometric Authentication at a GSK in the home state is not mandatory. Promoters/Directors can visit their designated jurisdictional GSK if preferred.

Taxpayers are requested to follow this advisory for the smooth processing of their GST registration applications.

Thank You,
Team GSTN

Biometric authentication flexibility allows eligible promoters and directors to complete verification at any GSK in their home state. GSTN allows eligible Promoters/Directors of Public Limited, Private Limited, Unlimited, and Foreign Companies, when selected for biometric verification, to choose any GST Suvidha Kendra within their declared Home State to complete Biometric Authentication. Eligible individuals receive an intimation email to select a Home State GSK, receive a confirmation and slot booking link, and must make a one time irrevocable selection; those who have already completed biometrics are exempt. The option is not available where the Promoter/Director is also the Primary Authorized Signatory, who must attend the jurisdictional GSK.