GST

Directors can opt for biometric authentication at any GST Suvidha Kendra in Home State

Directors/Promoters can can opt for Biometric Authentication for Registration at any GST Suvidha Kendra at their Home State – GSTN Advisory

A new GST registration applicants who opts for Aadhaar authentication is 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. For this purpose, 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, now 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:

(a) Public Limited Company

(b) Private Limited Company

(c) Unlimited Company (d) Foreign Company

Under the new facility, the abovesaid Promoters/Directors can now choose any available GST Suvidha Kendra within their Home State in India (as per REG-01) for Biometric Authentication.

Key Points:

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.

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