GSTN Biometric Authentication available for GST Registration

GSTN Introduces Biometric Authentication Facility in Home State for GST Registration

The Goods and Services Tax Network has introduced a new facility allowing promoters and directors of a company to complete their biometric authentication for GST registration in their home state instead of the state where the company is being registered.

Previous Process for Goods and Services Registration

Earlier, businesses registering for goods and services had two options for authentication:

• OTP Verification Method
• Biometric authentication at a Goods and Services Suvidha Kendra (GSK) located in the state of GST registration.

Previously, applicants selected for biometric authentication had to physically visit the GST Suvidha Kendra in the state of GST registration. With this update, they can now complete authentication at any GSK in their home state.

GSTN Advisory : New Facility Introduced by GSTN for GST Registration

Now, certain promoters/directors can complete biometric authentication at any GSK in their home state. According to the The Goods and Services Tax Network advisory dated March 3, 2025, the facility applies to certain promoters/directors of the following business entities:

• • Private Limited Companies
  • Public Limited Company
  • Unlimited Companies
  • Foreign Companies
• Biometric authentication can be completed in the applicant’s home state, eliminating the need to travel to the company’s registered jurisdiction. This change is expected to streamline the GST registration process and reduce travel burdens for businesses while maintaining security and authenticity in GST registrations.

• An intimation email will be sent with a GSK selection link. Once a GSK is selected, it cannot be changed. Currently available in 33 states/UTs. Will soon be extended to Uttar Pradesh, Assam, and Sikkim. Upon GSK selection, a confirmation email with a slot booking link will be provided.
• If the Primary Authorized Signatory (PAS) and the Promoter/Director are the same person, home-state selection is not available. In this case, the PAS must visit the jurisdictional GSK.

Who Should Choose Biometric Authentication Over OTP?

Who is Eligible for This Facility: 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. The government introduced biometric authentication to curb fake registrations and prevent misuse of input tax credit (ITC). Legal strengths are mentioned below:

• • Biometric authentication physically verifies the company’s personnel.
  • This serves as strong evidence in a court of law, if needed.

After the change, corporate applicants can complete biometric verification from their home state, saving time and travel costs. This streamlines the GST registration process while maintaining security and authenticity. Eligible Promoters/Directors can opt for biometric authentication at any GSK in their home state (as per REG-01).

Rajput Jain and associates expert opinion:

Large businesses opt for biometric authentication over OTP verification. With biometric authentication, GST officials have a record of the physical presence of company personnel, ensuring the legitimacy of the GST registration. This facility will now make it easier for directors to complete authentication from their home state.

New update for GST Registration : Documents Required for Address Proof for GST Registration

Documents Required for Address Proof for GST Registration

Category	Procedure	Documents Required
Owned Premises	Upload any one document. No originals or additional documents required.	Any one of: – Property Tax Receipt – Municipal Khata Copy – Electricity Bill – Water Bill – Similar State/Local law document
Rented Premises	– If unregistered, also upload ID proof of lessor. – If registered or utility bill is in tenant’s name, no lessor ID required.	– Valid Rent/Lease Agreement + Any one ownership document listed above
Other Cases (Spouse/Relative etc.)	Upload any one ownership document and consent letter. No extra documents needed.	– Consent Letter + – Identity Proof of Owner + – Ownership Document
Shared Premises	Same as above. If rent agreement is unavailable, submit affidavit + utility bill in applicant’s name.	– Rent Agreement or Consent Letter + Identity Proof (if unregistered) + Ownership Document
SEZ Premises	Upload relevant SEZ documents.	Govt. issued SEZ Documents/Certificates

Conclusion

This GSTN new facility allows promoters/directors of certain businesses to complete biometric authentication at any GSK in their home state instead of the designated jurisdictional GSK. This facility is not mandatory for promoters/directors; they can still visit their designated jurisdictional GSK if preferred. Biometric authentication must be completed before the PAS visits the GSK to avoid delays.

𝐔𝐧𝐝𝐞𝐫𝐬𝐭𝐚𝐧𝐝 𝐘𝐨𝐮𝐫 𝐏𝐀𝐍 & 𝐆𝐒𝐓𝐈𝐍