Aadhaar authentication requirement for GST registration triggers physical verification before grant of registration when authentication fails. Applicants for GST registration must undergo Aadhaar authentication; failure to authenticate (except specified exceptions) will require physical verification of the principal place of business in the applicant's presence within sixty days, with the officer to upload a verification report and supporting documents, including photographs, in FORM GST REG-30 within fifteen working days. Input tax credit treatment for capital goods is revised so specified credit is credited to the electronic credit ledger with a five year useful life from invoice date, and transitional adjustments and declarations in FORM GSTR-3B are required when classifications change.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement for GST registration triggers physical verification before grant of registration when authentication fails.
Applicants for GST registration must undergo Aadhaar authentication; failure to authenticate (except specified exceptions) will require physical verification of the principal place of business in the applicant's presence within sixty days, with the officer to upload a verification report and supporting documents, including photographs, in FORM GST REG-30 within fifteen working days. Input tax credit treatment for capital goods is revised so specified credit is credited to the electronic credit ledger with a five year useful life from invoice date, and transitional adjustments and declarations in FORM GSTR-3B are required when classifications change.
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