Advisory: Biometric Aadhaar Authentication for Directors

Dear Taxpayers, We are pleased to inform you about a significant enhancement in the Biometric Aadhaar Authentication for Directors. process for GST registration applicants. This update aims to provide greater flexibility and convenience for Promoters/Directors of certain types of businesses. Below are the key details of this enhancement:

Key Highlights of the Enhancement for:-

Biometric Aadhaar Authentication for Directors

1. New Facility for Promoters/Directors

   • Promoters/Directors of the following types of businesses can now complete their Biometric Authentication at any GST Suvidha Kendra (GSK) within their Home State:
     • Public Limited Company
     • Private Limited Company
     • Unlimited Company
     • Foreign Company
   • This facility is designed to simplify the process for individuals who may find it more convenient to visit a GSK in their Home State rather than the designated jurisdictional GSK.

2. How It Works

   • If a new GST 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 within their Home State through this email.
   • Upon selecting a GSK, the Promoter/Director will receive a confirmation email with a new slot booking link.

3. Key Points to Note

   • One-Time Selection: Selecting a GSK in the Home State is a one-time facility that cannot be changed once it has been selected.
   • Applicability: This facility is currently available in 33 States/UTs where Biometric Authentication has been enabled. It will soon be extended to Uttar Pradesh, Assam, and Sikkim.
   • Exclusion for PAS: If the Promoter/Director is also the Primary Authorized Signatory (PAS), 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.
   • Non-Mandatory Option: Opting for Biometric Authentication at a GSK in the Home State is not mandatory. Promoters/Directors can visit their designated jurisdictional GSK if they prefer.

4. Process Flow

   • Step 1: Receive the intimation email with the option to select a GSK in the Home State.
   • Step 2: Choose a GSK and book a slot using the provided link.
   • Step 3: Visit the selected GSK for photo capture and Biometric Authentication.
   • Step 4: Ensure the process is completed before the PAS visits the GSK for document verification.

Why This Enhancement Matters

This update aims to:

• Provide greater flexibility and convenience for Promoters/Directors.
• Reduce the logistical challenges of visiting a jurisdictional GSK.
• Streamline the GST registration process for businesses.

Conclusion

The introduction of the Home-State GSK option for Biometric Authentication reflects GSTN’s commitment to simplifying the registration process for taxpayers. By leveraging tools like TaxPower GST Software, businesses can ensure seamless compliance and focus on their core operations.

Best regards,
Team TaxPower

Blog Ref: GSTN Portal