Aadhaar authentication requirement for registration triggers physical verification if not completed, affecting GST registration and verification process. Aadhaar authentication is required for GST registration; failure (except for exempt persons) mandates physical verification of the principal place of business in the presence of the applicant and uploading of the verification report and supporting documents in FORM GST REG-30 within fifteen working days. Refunds involving amounts debited from the electronic credit ledger shall, if admissible, be re credited to that ledger by order in FORM GST PMT-03; proportionate cash refunds and re crediting procedures are prescribed in FORM RFD-06 and GST PMT-03. Recovery of export-related refunds is mandated where export proceeds are not realised within the permitted foreign exchange period, subject to RBI write off exceptions.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement for registration triggers physical verification if not completed, affecting GST registration and verification process.
Aadhaar authentication is required for GST registration; failure (except for exempt persons) mandates physical verification of the principal place of business in the presence of the applicant and uploading of the verification report and supporting documents in FORM GST REG-30 within fifteen working days. Refunds involving amounts debited from the electronic credit ledger shall, if admissible, be re credited to that ledger by order in FORM GST PMT-03; proportionate cash refunds and re crediting procedures are prescribed in FORM RFD-06 and GST PMT-03. Recovery of export-related refunds is mandated where export proceeds are not realised within the permitted foreign exchange period, subject to RBI write off exceptions.
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