Aadhaar authentication for GST registration alters application dating and verification rules, with non-authentication triggering physical verification. Applicants opting for Aadhaar authentication will have the authentication date treated as the application date or fifteen days from submission of Part B of FORM GST REG-01, whichever is earlier. Applicants who fail or do not opt for Aadhaar authentication (excluding those notified under section 25(6D)) will require physical verification of premises for registration unless a senior officer permits documentary verification. Specific action periods for proper officers are prescribed according to the applicant's Aadhaar status, and failure to act within the relevant period leads to deemed approval.
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Aadhaar authentication for GST registration alters application dating and verification rules, with non-authentication triggering physical verification.
Applicants opting for Aadhaar authentication will have the authentication date treated as the application date or fifteen days from submission of Part B of FORM GST REG-01, whichever is earlier. Applicants who fail or do not opt for Aadhaar authentication (excluding those notified under section 25(6D)) will require physical verification of premises for registration unless a senior officer permits documentary verification. Specific action periods for proper officers are prescribed according to the applicant's Aadhaar status, and failure to act within the relevant period leads to deemed approval.
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