Aadhaar authentication requirement triggers physical verification and affects registration and refund re-credit to electronic credit ledger. Aadhaar authentication is required for GST registration applications from 1 April 2020; failure to authenticate (except persons notified under section 25(6D)) mandates grant of registration only after physical verification of the principal place of business within sixty days, with the verification report, photographs and documents uploaded in FORM GST REG-30 within fifteen working days. Input tax credits for certain capital goods are to be credited to the electronic credit ledger with a five year useful life; recredits of electronic ledger amounts found refundable are to be made by FORM GST PMT-03 and refunds proportionate to cash payments sanctioned in FORM RFD-06. Rule 96B provides recovery of refunds where export proceeds are not realised within the FEMA period, subject to RBI write offs and refund of recovered amounts if proceeds are later realised.
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 triggers physical verification and affects registration and refund re-credit to electronic credit ledger.
Aadhaar authentication is required for GST registration applications from 1 April 2020; failure to authenticate (except persons notified under section 25(6D)) mandates grant of registration only after physical verification of the principal place of business within sixty days, with the verification report, photographs and documents uploaded in FORM GST REG-30 within fifteen working days. Input tax credits for certain capital goods are to be credited to the electronic credit ledger with a five year useful life; recredits of electronic ledger amounts found refundable are to be made by FORM GST PMT-03 and refunds proportionate to cash payments sanctioned in FORM RFD-06. Rule 96B provides recovery of refunds where export proceeds are not realised within the FEMA period, subject to RBI write offs and refund of recovered amounts if proceeds are later realised.
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