Aadhaar authentication consent required for GST enrolment; identity verification enables provisional enrolment for unregistered suppliers and recipients. The GST ENR-03 form governs enrolment for un-registered persons, requiring PAN-based name, trade name, contact details, enrolment category (unregistered supplier, unregistered recipient, or both), uploaded documents and a verification declaration. It contains an express consent clause permitting Aadhaar-based authentication by the Goods and Services Tax Network via UIDAI solely for identity validation, and includes an office-use enrolment number field.
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 consent required for GST enrolment; identity verification enables provisional enrolment for unregistered suppliers and recipients.
The GST ENR-03 form governs enrolment for un-registered persons, requiring PAN-based name, trade name, contact details, enrolment category (unregistered supplier, unregistered recipient, or both), uploaded documents and a verification declaration. It contains an express consent clause permitting Aadhaar-based authentication by the Goods and Services Tax Network via UIDAI solely for identity validation, and includes an office-use enrolment number field.
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