In a significant update to the GST registration process, the Goods and Services Tax Network (GSTN) has introduced a new facility allowing Promoters and Directors of certain business entities to complete their Biometric Authentication at any GST Suvidha Kendra (GSK) in their home state.
This enhancement simplifies the process for applicants who were previously required to visit a designated jurisdictional GSK. The change aims to improve convenience and reduce compliance burdens.
Let’s explore the details of this new provision and how it impacts businesses.
Who Can Benefit from This Change?
This facility applies to individuals listed in the Promoter/Partner tab under the following business types:
- Public Limited Company
- Private Limited Company
- Unlimited Company
- Foreign Company
Key Change: Eligible Promoters/Directors can now select any GSK in their home state for biometric authentication instead of being restricted to a jurisdictional GSK.
Key Points to Note
- Intimation Email & Selection Process
- If a new GST registration application is selected for Biometric Authentication, the applicant will receive an intimation email from GSTN.
- Eligible Promoters/Directors will have the option to choose any GSK in their home state through a link provided in the email.
- One-Time Selection Process
- Once a home-state GSK is selected, it cannot be changed.
- Careful selection is advised to avoid inconvenience.
- Availability Across India
- This facility is currently available in 33 States/UTs.
- It will soon be extended to the remaining three states: Uttar Pradesh, Assam, and Sikkim.
- Promoters/Directors from these states will have to wait for implementation.
- Email Confirmation & Slot Booking
- Once a GSK is selected, the applicant will receive an email confirmation with a slot booking link.
- Applicants can then schedule their biometric authentication at their convenience, subject to availability.
- Exemptions for Previously Verified Individuals
- If a Promoter/Director has already completed the biometric authentication under GST, they do not need to repeat the process.
- Restrictions for Primary Authorized Signatory (PAS)
- If the Promoter/Director and PAS are the same person, they must visit their designated jurisdictional GSK instead of a home-state GSK.
- PAS verification must include document authentication as well.
- Optional Process for Convenience
- Home-state biometric authentication is not mandatory.
- Applicants may still opt for their jurisdictional GSK if preferred.
Impact on Business Owners & Professionals
For Business Owners & Entrepreneurs:
- Greater flexibility in GST registration requirements.
- Reduced travel requirements for compliance.
- Faster processing of GST applications.
For Tax Professionals & Consultants:
- Enhanced convenience in handling multiple client registrations.
- More streamlined registration workflows.
For Compliance Teams & Legal Professionals:
- Easier coordination for directors who reside outside the business’s registered jurisdiction.
- Improved efficiency in managing multi-state registrations.
Conclusion: A Step Towards Simplified Compliance
The GSTN’s new biometric authentication facility is a major step forward in simplifying GST registration procedures for businesses. By allowing home-state authentication for directors, the process is now more flexible and convenient.
Taxpayers are encouraged to take advantage of this facility and ensure a smooth registration process by selecting their preferred GSK carefully.
Stay informed, stay compliant!