Aadhaar authentication requirement in GST registration can invalidate registration if authentication or alternate ID is not provided. Aadhaar authentication or proof of Aadhaar possession (or an alternate viable ID where Aadhaar is not assigned) is required for defined persons linked to a GST applicant; failure to authenticate renders the registration invalid and re-registration requires physical verification. Applications may require biometric authentication and photograph capture at notified Facilitation Centres, and mandatory Aadhaar authentication applies for revocation of cancellation, refund filings and specified export-related refunds, while classes such as non-citizens, government entities, local authorities, statutory bodies, PSUs and certain applicants are exempt.
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 in GST registration can invalidate registration if authentication or alternate ID is not provided.
Aadhaar authentication or proof of Aadhaar possession (or an alternate viable ID where Aadhaar is not assigned) is required for defined persons linked to a GST applicant; failure to authenticate renders the registration invalid and re-registration requires physical verification. Applications may require biometric authentication and photograph capture at notified Facilitation Centres, and mandatory Aadhaar authentication applies for revocation of cancellation, refund filings and specified export-related refunds, while classes such as non-citizens, government entities, local authorities, statutory bodies, PSUs and certain applicants are exempt.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.