Aadhaar authentication: mandatory for refund and revocation eligibility, alongside tighter ITC and e portal controls to curb fraud. The Council approved Law Committee recommendations to require Aadhaar authentication for specific existing registrations (refund and revocation eligibility), designate www.gst.gov.in as the Common GST Electronic Portal retrospectively, tighten ITC availment by aligning claims with portal data (GSTR-2B and amended rule 36(4)), enforce sequential filing and auto-population of late fees for GSTR-1 via GSTR-3B, permit conditional transfer of CGST/IGST cash ledger balances between distinct persons, clarify interest applicability on ineligible ITC availed and utilised with retrospective effect, and adopt multiple refund, filing-frequency and fitment measures while deferring wide restriction of the IGST refund route to avoid exporter disruption.
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: mandatory for refund and revocation eligibility, alongside tighter ITC and e portal controls to curb fraud.
The Council approved Law Committee recommendations to require Aadhaar authentication for specific existing registrations (refund and revocation eligibility), designate www.gst.gov.in as the Common GST Electronic Portal retrospectively, tighten ITC availment by aligning claims with portal data (GSTR-2B and amended rule 36(4)), enforce sequential filing and auto-population of late fees for GSTR-1 via GSTR-3B, permit conditional transfer of CGST/IGST cash ledger balances between distinct persons, clarify interest applicability on ineligible ITC availed and utilised with retrospective effect, and adopt multiple refund, filing-frequency and fitment measures while deferring wide restriction of the IGST refund route to avoid exporter disruption.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
