Aadhaar authentication as primary verification for GST registration, with physical verification or approved document checks as alternatives. Amendments make Aadhaar authentication the primary verification for GST registration where an applicant opts for it, fixing the application date as the date of authentication or fifteen days from Part B submission of FORM GST REG 01, whichever is earlier; if Aadhaar is not authenticated or not opted for, registration requires physical verification of the business place unless the proper officer, with written reasons and Joint Commissioner approval, elects document verification. Timeframes for notice issuance and officer action are modified and failure to act within specified periods leads to deemed approval.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication as primary verification for GST registration, with physical verification or approved document checks as alternatives.
Amendments make Aadhaar authentication the primary verification for GST registration where an applicant opts for it, fixing the application date as the date of authentication or fifteen days from Part B submission of FORM GST REG 01, whichever is earlier; if Aadhaar is not authenticated or not opted for, registration requires physical verification of the business place unless the proper officer, with written reasons and Joint Commissioner approval, elects document verification. Timeframes for notice issuance and officer action are modified and failure to act within specified periods leads to deemed approval.
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