Enhanced Biometric Functionality: Directors Can Opt for Authentication in Home State

Document Date: March 3, 2025 

Applicable Act/Rule: Central Goods and Services Tax (CGST) Rules, 2017 

Applicable Section/Rule: Rule 8 (excluding power-giving sections) 

GSTN has introduced a facility allowing certain Promoters/Directors to complete Biometric Authentication at any GST Suvidha Kendra (GSK) in their Home State instead of the jurisdictional GSK. 

  • Applicability: 
    • Available for Promoters/Directors listed in the Promoter/Partner tab for: 
      • Public Limited Company 
      • Private Limited Company 
      • Unlimited Company 
      • Foreign Company 
         
  • Key Features: 
    • Eligibility & Selection: 
      • Applicants selected for Biometric Authentication receive an intimation email with a slot booking link. 
      • Eligible Promoters/Directors can choose any GSK in their Home State.
         
  • Process: 
    • Selection of a Home-State GSK is one-time and irreversible. 
    • A confirmation email with a new slot booking link is sent after selection. 
    • Biometric Authentication is completed at the chosen GSK.

       

  • Restrictions & Conditions: 
    • Currently available in 33 States/UTs; will extend to Uttar Pradesh, Assam, and Sikkim soon. 
    • If Promoter/Director = Primary Authorized Signatory (PAS), they must visit the jurisdictional GSK. 
    • Biometric Authentication is not mandatory at a Home-State GSK; jurisdictional GSK remains an option.

       

  • Other Guidelines: 
    • Promoters/Directors should complete Biometric Authentication before PAS verification. 
    • If already completed, re-authentication is not required. 
       
  • Taxpayers are advised to follow this process for a smooth GST registration experience. 

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