GST Biometric Authentication in 2025: Process, Requirements, and Latest Updates
Rohit Agarwal
Hello, I’m Rohit Agarwal, a seasoned Chartered Accountant with over 12 years of specialized experience in Goods and Services Tax (GST) and indirect taxation. Based in Kolkata, I am a Partner at AAN Associates LLP, where I provide expert guidance and support to clients navigating the complexities of GST and indirect tax laws.
The implementation of biometric authentication criteria has resulted in major modifications to the Goods and Services Tax (GST) registration process in India. The Goods and Services Tax Network (GSTN) most recently released a significant warning outlining new GST registration procedures under Rule 8 of the CGST Rules, 2017 on February 12th, 2025. Everything a business needs to know about Aadhaar e-KYC authentication, GST biometric verification, state-specific legislation, and the most recent GST laws in 2025 is covered in this extensive book.
What is GST Biometric Authentication?
The government has put in place a security feature called biometric Aadhaar authentication for GST registration, which uses biometric information (such as fingerprints or iris scans) and Aadhaar card credentials to confirm applicants’ identities. This procedure guarantees that only legitimate firms register for GST and helps avoid fake registrations.
Does GST Registration Require Biometric Authentication?
Yes, in the majority of Indian states, biometric Aadhaar authentication is now required for new GST registrations as of 2025. In order to improve the verification process and lessen instances of phony GST registrations that were previously exploited for input tax credit fraud, this criterion was put into place.
GST Biometric Registration: State-wise Implementation
Biometric Aadhaar Authentication for GST Registration in Which States?
The biometric authentication requirement for GST registration has been implemented in phases across different states. Currently, the following states have mandatory biometric verification:
STATE | STATUS | EFFECTIVE DATE | EXEMPTIONS |
UttarPradesh | Mandatory | March 15, 2025 | None |
Assam | Mandatory | April 1, 2025 | None |
Jharkhand | Mandatory | February 15, 2025 | None |
- Maharashtra
- Gujarat
- Karnataka
- Tamil Nadu
- Delhi
- Rajasthan
- Telangana
- West Bengal
- Haryana
Other states are in various stages of implementation, with nationwide coverage expected to be completed by mid-2025.
Which States Do Not Need to Register for GST Biometrics?
Due to infrastructural constraints, certain north-eastern states have been temporarily exempted from the requirement for biometric authentication, even though the majority of states currently have it:
- Arunachal Pradesh
- Manipur
- Mizoram
- The Nagaland
- Tripura
But as infrastructure gets better, these exclusions are being phased out.
How to Complete GST Biometric Verification
The most recent GSTN advise, which was published on February 12, 2025, states that Rule 8 of the CGST Rules, 2017 has significantly altered the GST registration procedure. Currently, the procedure takes two different routes:
For Applicants Opting for Aadhaar Authentication (When Biometric is Required):
- Use the GST site to submit your initial online application for GST registration.
- Promoters/Partners must go to the GST Suvidha Kendra for biometric authentication and photo taking if your application is selected for biometric authentication.
- For verification, the Primary Authorized Signatory (PAS) needs to bring the necessary paperwork, which is included in the email notification.
- Additionally, the PAS needs to be photographed and have their biometrics verified.
For Applicants Not Opting for Aadhaar Authentication:
- During the application process, choose “NO” for Aadhaar authentication.
- Get an email with the necessary document list and GST Suvidha Kendra details.
- Use the link in the email to make an appointment.
- Come to the GSK at the appointed time to take pictures and confirm documents.
- Within 15 days, finish the verification; else, no ARN will be generated.
- Wait for your GST registration to be approved in full.
GST Suvidha Kendra for Biometric Authentication
Authorized locations where taxpayers can finish the biometric authentication process are GST Suvidha Kendras. These facilities have the gear and software required to collect biometric information and validate Aadhaar details.
The closest GST Suvidha Kendra can be found by:
- Go to the GST website.
- Take advantage of the “Locate GST Suvidha Kendra” function.
- Choose your city or enter your PIN code.
See the list of local centres, their contact information, and their hours of operation.
Documents Required for Biometric Verification
The Primary Authorized Signatory must bring all of the documents included in the notification email when they visit a GST Suvidha Kendra for biometric authentication. Usually, these documents include:
- The primary authorized signatory’s and each promoter’s or partner’s original Aadhaar card
- Details or printout of the Temporary Reference Number (TRN)
- The entity’s PAN card and those of each promoter or partner
- Evidence of business address, such as a property tax receipt, rent agreement, or electricity bill
- Partnership Deed, Certificate of Incorporation, and Other Registration Documents
- A cancelled check or a bank account statement
- A letter of authorization (if applicable)
- Interior and exterior photos of the company’s location
Important: To prevent authentication problems, make sure your Aadhaar details (name, date of birth, and gender) are correct in accordance with the February 12th, 2025 advice. Prior to visiting the GSK, update your Aadhaar details if there are any inconsistencies.
The Latest Advisory’s Step-by-Step Guide to GST Registration
Applicants must either complete Aadhaar authentication or go through biometric authentication and document verification at a GST Suvidha Kendra (GSK) in order to register for the revised GST.
Step 1: Fill out Form GST REG-01, Parts A and B, and submit your GST registration application.
- Go to the GST portal and provide your basic information (PAN, email address, and mobile number) in Part A.
- Get and confirm OTPs that are issued to your mobile number and email.
- Go on to Part B, where you have to decide between manual verification at a GSK or Aadhaar authentication.
Step 2: Biometric authentication or Aadhaar verification
Option 1: Faster Processing through Aadhaar Authentication
In the event that you choose Aadhaar authentication:
- When completing Part B of the application, choose “Yes” for Aadhaar authentication.
- The Primary Authorized Signatory (PAS) and one Promoter/Partner receive a verification link via their registered email address and mobile number.
- Click the link, input your UID number, and confirm with the email and mobile OTP you received.
- A confirmation message appears when login is successful.
Option 2: GST Suvidha Kendra (GSK) biometric authentication
Should you choose not to use Aadhaar authentication, you need to:
- On the Aadhaar authentication tab, select “No.”
- An email including GSK information and the list of necessary papers will be sent to you.
- Use the link in the email to make an appointment.
- At the appointed hour, go to the assigned GSK for:
- Taking pictures
- Verification of documents
For candidates who want biometric verification but choose Aadhaar authentication:
The Promoters/Partners and PAS must come to the GSK for the following if they are selected for biometric authentication:
- Authentication via biometrics
- Take a picture
- Verification of documents
Exclusion: A Promoter/Partner or PAS does not have to go through the biometric authentication process again if they have already completed it for a prior GST registration in any State or UT. They must still go to the GSK for document verification even if they are promoted to PAS.
Step 3: Application Reference Number (ARN) Generation and Verification
The application is processed and an ARN is generated if the Aadhaar authentication process is successful.
If biometric authentication is necessary, the ARN is only produced following a successful GSK verification.
ARN Will NOT Be Generated If:
- Within 15 days, Promoters/Partners or PAS do not visit the GSK.
- Biometric verification is unsuccessful.
- Within 15 days, document verification is not complete.
- Name, gender, and birthdate on Aadhaar are all inaccurate. In these situations, visit the GSK within 15 days and update Aadhaar.
Step 4: Approval and Registration Grant from the GST Officer
- The GST officer authorizes the application and issues the GST registration certificate (Form GST REG-06) if all the requirements are met.
- A notice in Form GST REG-3 is given if more verification is required, and a response in Form GST REG-4 is due within 7 working days.
- The registration may be refused using Form GST REG-05 if no response is received or if the officer is not satisfied.
Compliance Risks and Solutions
RISK | SOLUTION |
Aadhaar-data mismatch | Update Aadhaar records via UIDAI portal. |
Missed 15-day deadline | Use priority slot-booking options. |
Jurisdictional GSK backlog | Opt for home-state GSKs where available. |
The Significance of Biometric Authentication
- Fraud Prevention: Pilot states saw a 40% decrease in fraudulent registrations.
- Legal Defence: Biometric data can be used as evidence in court.
- 70% of authenticated applications are approved in three days or less, indicating faster processing.
CONCLUSION
Through home-state verification and expedited procedures, the 2025 GST biometric authentication framework strikes a balance between operational simplicity and fraud protection. To prevent registration delays, businesses must place a high priority on document correctness and deadline adherence. This system is expected to become ubiquitous by late 2025 due to state expansions, which would change the landscape of GST compliance in India.
Disclaimer
The content published on this blog is for informational purposes only. The opinions expressed here are solely those of the respective authors and do not necessarily reflect the views of Fintrac Advisors. No warranties are made regarding the completeness, reliability, or accuracy of this information. Any action
