Aadhaar authentication requirement for GST registration alters verification routes and timelines, enabling document or physical checks. The amendment requires Aadhaar authentication for GST registration applicants who opt for it and sets the date of submission as the date of authentication or an alternate cut-off; where Aadhaar authentication fails or is not opted for, registration proceeds only after physical verification or, with senior approval, document verification. The rules revise timelines for issuing notices and for officer action, and specify that inaction by the proper officer within prescribed periods results in the application being deemed approved.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement for GST registration alters verification routes and timelines, enabling document or physical checks.
The amendment requires Aadhaar authentication for GST registration applicants who opt for it and sets the date of submission as the date of authentication or an alternate cut-off; where Aadhaar authentication fails or is not opted for, registration proceeds only after physical verification or, with senior approval, document verification. The rules revise timelines for issuing notices and for officer action, and specify that inaction by the proper officer within prescribed periods results in the application being deemed approved.
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