Aadhaar authentication requirement for GST registration triggers physical verification or alternate document checks and deemed approval timelines. The amendment mandates Aadhaar authentication for GST registration applicants who opt in; the date of authentication is treated as the application date. If Aadhaar authentication is not completed or not opted for, registration requires physical verification of the place of business unless a senior officer permits document verification instead. The rules adjust notice issuance and officer action timelines based on authentication status and provide that failure of the proper officer to act within prescribed periods causes the application to be deemed approved.
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 requirement for GST registration triggers physical verification or alternate document checks and deemed approval timelines.
The amendment mandates Aadhaar authentication for GST registration applicants who opt in; the date of authentication is treated as the application date. If Aadhaar authentication is not completed or not opted for, registration requires physical verification of the place of business unless a senior officer permits document verification instead. The rules adjust notice issuance and officer action timelines based on authentication status and provide that failure of the proper officer to act within prescribed periods causes the application to be deemed approved.
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