Aadhaar authentication requirement for GST registration, with physical verification and electronic-credit procedures for non-authenticated applicants. The amendment requires Aadhaar authentication for GST registration applicants and, where authentication is not completed, permits registration only after physical verification of the principal place of business within a specified period; the proper officer may perform physical verification before or after registration and must upload the verification report with documents and photographs to the common portal. It also prescribes direct crediting of input tax on certain capital goods to the electronic credit ledger with a five-year useful life for credit purposes, establishes computations when goods change categories, and sets procedures for refunds, re-crediting, audit filing, recovery of refunds where export proceeds are not realized, and related form amendments.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement for GST registration, with physical verification and electronic-credit procedures for non-authenticated applicants.
The amendment requires Aadhaar authentication for GST registration applicants and, where authentication is not completed, permits registration only after physical verification of the principal place of business within a specified period; the proper officer may perform physical verification before or after registration and must upload the verification report with documents and photographs to the common portal. It also prescribes direct crediting of input tax on certain capital goods to the electronic credit ledger with a five-year useful life for credit purposes, establishes computations when goods change categories, and sets procedures for refunds, re-crediting, audit filing, recovery of refunds where export proceeds are not realized, and related form amendments.
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