Aadhaar authentication required for GST registration; failed authentication triggers physical verification and upload of verification report. From 01.04.2020 Aadhaar authentication is mandated for GST registration and failure to authenticate (except notified exemptions) triggers physical verification of principal place of business within sixty days. Rule 25 is replaced to require the proper officer to upload verification reports and photographs in FORM GST REG-30 within fifteen working days. Input tax credit treatment for capital goods is revised: certain capital goods' input tax ('A') is credited to the electronic credit ledger with a five-year useful life; reclassification attracts computation of ineligible credit ('TIC') and declaration in FORM GSTR-3B. Refund procedures are amended to permit cash sanction proportionate to cash-paid tax and re-credit residual credit via FORM GST PMT-03. New rule 96B prescribes recovery of refunds where export proceeds are not realised under FEMA, subject to RBI write-off, and FORM GST RFD-01 gains an undertaking to repay refunds if foreign exchange is not received.
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 required for GST registration; failed authentication triggers physical verification and upload of verification report.
From 01.04.2020 Aadhaar authentication is mandated for GST registration and failure to authenticate (except notified exemptions) triggers physical verification of principal place of business within sixty days. Rule 25 is replaced to require the proper officer to upload verification reports and photographs in FORM GST REG-30 within fifteen working days. Input tax credit treatment for capital goods is revised: certain capital goods' input tax ('A') is credited to the electronic credit ledger with a five-year useful life; reclassification attracts computation of ineligible credit ('TIC') and declaration in FORM GSTR-3B. Refund procedures are amended to permit cash sanction proportionate to cash-paid tax and re-credit residual credit via FORM GST PMT-03. New rule 96B prescribes recovery of refunds where export proceeds are not realised under FEMA, subject to RBI write-off, and FORM GST RFD-01 gains an undertaking to repay refunds if foreign exchange is not received.
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