Aadhaar authentication requirement for GST registration; failure renders registration invalid and triggers alternate identification rules. The Act integrates a National Appellate Authority for Advance Ruling into the State framework, prescribes an appeal route for conflicting advance rulings with filing timelines and binding effect on applicants and persons with the same PAN; introduces a turnover-based composition-like option with express exclusions and explanatory rules on aggregate turnover and exempt interest; mandates Aadhaar authentication or alternate identification for registration and grant of registration; requires specified digital payment modes; and amends return filing, ledger transfer, refund and profiteering penalty provisions alongside various consequential cross-references.
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 for GST registration; failure renders registration invalid and triggers alternate identification rules.
The Act integrates a National Appellate Authority for Advance Ruling into the State framework, prescribes an appeal route for conflicting advance rulings with filing timelines and binding effect on applicants and persons with the same PAN; introduces a turnover-based composition-like option with express exclusions and explanatory rules on aggregate turnover and exempt interest; mandates Aadhaar authentication or alternate identification for registration and grant of registration; requires specified digital payment modes; and amends return filing, ledger transfer, refund and profiteering penalty provisions alongside various consequential cross-references.
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