Biometric authentication allowed from home state
Experts say biometric authentication has been introduced by the Government to curb fake registrations for claiming input tax credit (ITC). By opting for biometric authentication taxpayers get additional evidence about physical verification of the company’s personnel which can make the case stronger in a court of law, should the need arise.
The Goods and Services Tax Network (GSTN) has introduced an additional facility allowing promoters and directors of a company to complete their biometric authentication for completion of GST registration process in their home state. Earlier, for getting a Goods and Services Tax (GST) registration, one either needed to use the OTP verification method or use biometric authentication process by physically visiting the GST Suvidha Kendra in the company’s registered jurisdiction in the state in which one was registering ones business.
However, now the biometric authentication process can be completed in one’s home state instead of the state where the GST registration is being sought.
Like for instance, if the company is being registered in Delhi by somebody from Nagaland then that person had to travel to Delhi and complete the GST registration. With this update made on March 3, 2025 by GSTN, now a person can complete the GST registration from Nagaland itself without going to Delhi.
Experts say biometric authentication has been introduced by the Government to curb fake registrations for claiming input tax credit (ITC). By opting for biometric authentication taxpayers get additional evidence about physical verification of the company’s personnel which can make the case stronger in a court of law, should the need arise.
Chartered Accountant Bimal Jain, Founder, A2Z Taxcorp LLP says, “GST registration can be authenticated either by using OTP verification or biometric authentication at a designated GST Suvidha Kendra (GSK). We advise all our big clients to always choose biometric authentication as it adds a layer of security and genuineness to the GST registration. In the past where the biometric authentication option was not available there were many fake registrations, and misuse of input tax credit (ITC). However, if a taxpayer uses Biometric Authentication, then the GST officials have on record the physical presence of the company officials and it verifies their existence. This evidence can be produced in a court of law if the question of genuineness of GST registration is raised. With this recent amendment to the GST registration process, it will now be easier for the company’s directors to complete the Biometric Authentication through their respective home state. This is a step in the right direction.”