Aadhaar authentication requirement: GST registration conditional on Aadhaar or alternate ID; non-compliance renders registration invalid. The amendment mandates Aadhaar authentication or proof of possession for registered persons, with alternate identification offered where Aadhaar is not assigned; failure to comply renders the registration deemed invalid. Individuals and specified responsible persons of non-individuals must comply from the notified date, procedures and exemptions to be prescribed or notified by the Government on the recommendations of the Council, and the term Aadhaar number is defined by reference to the Aadhaar Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement: GST registration conditional on Aadhaar or alternate ID; non-compliance renders registration invalid.
The amendment mandates Aadhaar authentication or proof of possession for registered persons, with alternate identification offered where Aadhaar is not assigned; failure to comply renders the registration deemed invalid. Individuals and specified responsible persons of non-individuals must comply from the notified date, procedures and exemptions to be prescribed or notified by the Government on the recommendations of the Council, and the term Aadhaar number is defined by reference to the Aadhaar Act.
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