Post-registration verification required for deemed GST registrations where Aadhaar authentication is absent, enabling physical and financial scrutiny. Deemed registrations where Aadhaar authentication was not opted for or failed must undergo compulsory post-registration verification including physical verification of principal and additional places, inspection of premises, verification of ownership/lease, employee records, Aadhaar and PAN, and bank KYC; supplemented by preliminary financial verification through income tax returns, bank account activity linked to registration, capital composition, audited balance sheets where available, and loan proposals, with FORM REG-17 notices usable in specified risk scenarios and cancellation proceedings initiated if registration appears not genuine.
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.
Post-registration verification required for deemed GST registrations where Aadhaar authentication is absent, enabling physical and financial scrutiny.
Deemed registrations where Aadhaar authentication was not opted for or failed must undergo compulsory post-registration verification including physical verification of principal and additional places, inspection of premises, verification of ownership/lease, employee records, Aadhaar and PAN, and bank KYC; supplemented by preliminary financial verification through income tax returns, bank account activity linked to registration, capital composition, audited balance sheets where available, and loan proposals, with FORM REG-17 notices usable in specified risk scenarios and cancellation proceedings initiated if registration appears not genuine.
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