Aadhaar authentication requirement may affect registration timing; alternate physical verification permitted and registrations can be deemed approved. Amendments make Aadhaar authentication the primary validation route for applicants not exempt under subsection (6D) of section 25, requiring authentication upon submission of Part B of FORM GST REG-01; if Aadhaar is not completed or not opted for, registration requires physical verification or approved documentary verification and specified officer action timelines apply, with failure to act within those periods resulting in the application being deemed to have been approved.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement may affect registration timing; alternate physical verification permitted and registrations can be deemed approved.
Amendments make Aadhaar authentication the primary validation route for applicants not exempt under subsection (6D) of section 25, requiring authentication upon submission of Part B of FORM GST REG-01; if Aadhaar is not completed or not opted for, registration requires physical verification or approved documentary verification and specified officer action timelines apply, with failure to act within those periods resulting in the application being deemed to have been approved.
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