Biometric Authentication for GST in India: Everything You Need to Know

The Goods and Services Tax Network (GSTN) in India has updated the biometric authentication process for new GST registration applicants. As of March 3, 2025, select promoters and directors of certain businesses have the flexibility to complete the required biometric verification at any GST Suvidha Kendra (GSK) within their home state, rather than being restricted to their assigned jurisdictional GSK.

Biometric authentication vs. OTP verification

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Experts recommend biometric authentication as an effective measure to prevent fraudulent GST registrations and misuse of input tax credit (ITC). Furthermore, they emphasize that biometric authentication strengthens the credibility of GST registrations by providing concrete evidence of a company’s physical presence.

While OTP verification remains an option, biometric authentication serves as additional proof in case the legitimacy of a registration is challenged in court. This method was introduced to curb the proliferation of fake registrations and ensure that GST records accurately reflect genuine business operations. 

Prior to the availability of biometric authentication, certain businesses were believed to frequently take advantage of regulation loopholes, leading to widespread tax fraud activities. With this added layer of security, GST authorities have verifiable records confirming the physical presence of company representatives, making it more difficult to manipulate the system. The latest policy update, announced on March 3, 2025, enhances this process, making it more convenient for promoters and directors to complete biometric authentication from their home state. 

Eligibility for the home-state biometric authentication facility

According to the GSTN advisory issued on March 3, 2025, the updated biometric authentication process is available to specific business entities. Promoters and directors listed under the promoter/partner tab of the following companies can now complete biometric authentication at any GSK in their home state: 

1. Public limited companies 
2. Private limited companies 
3. Unlimited companies 
4. Foreign companies 

To initiate biometric authentication, follow these steps:

1. Visit the official GST website: https://www.gst.gov.in/
2. On the homepage, click on the “Services” tab and select “Registration.”
3. Under the Registration section, click on “Home State GSK Selection for Promoter/Director of Specific COBs.”
4. On the next page, enter your Temporary Reference Number (TRN) and type the CAPTCHA characters to proceed.

Previously, applicants had to visit the jurisdictional GSK mapped to their business location. This created logistical challenges, particularly for businesses operating in multiple states. Company directors and promoters had to make lengthy, time-consuming visits across state borders to complete authentication. This resulted in scheduling delays and disrupted business operations.

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Tax experts highlight that the new system removes a major inconvenience for corporate applicants. The reference to the ruling passed by the Andhra Pradesh High Court in February 2025, in the case of “Tirumala Balaji Marbles and Granites” ruled that GST registration cannot be denied solely because the applicant is from a different state. However, the tax department still reserves the right to verify a taxpayer’s legitimacy. The revised GST process aligns with this ruling by allowing home-state biometric authentication while maintaining safeguards to confirm the authenticity of businesses. 

Despite this relaxation, a key condition remains: if the promoter or director is also the Primary Authorized Signatory (PAS), they must still visit the designated jurisdictional GSK for document verification before registration is granted. 

Key features of the updated biometric authentication

• Applicants required to undergo biometric verification will receive a notification via email.
• Eligible promoters and directors can select a preferred GSK within their home state using the link provided in the email.
• The selection of a GSK is a one-time choice and cannot be modified later.
• This facility is currently available in 33 states and Union Territories where biometric authentication is enabled, with plans to expand to Uttar Pradesh, Assam, and Sikkim.
• Once a GSK is selected, a confirmation email will be sent along with a slot booking link.
• Promoters and directors must complete the biometric authentication before the PAS visits the GSK.
• If the PAS and the promoter/director are the same individual, they must visit the designated jurisdictional GSK.
• Choosing to undergo biometric authentication in the home state is optional—applicants can still opt for their designated GSK if preferred.

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