Aadhaar authentication requirement: registration tied to Aadhaar or physical verification, with specified verification timelines and deemed approvals. Amendments make Aadhaar authentication the primary validation for GST registration, fixing the application date as the date of Aadhaar authentication or fifteen days from submission of Part B of FORM GST REG-01, whichever is earlier. If an applicant fails or does not opt for Aadhaar authentication, registration requires physical verification of premises or, with written reasons and Joint Commissioner approval, document verification. Prescribed timelines for issuing FORM GST REG 03 and for proper officer action are specified; failure to act within those periods results in deemed approval of the registration application.
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: registration tied to Aadhaar or physical verification, with specified verification timelines and deemed approvals.
Amendments make Aadhaar authentication the primary validation for GST registration, fixing the application date as the date of Aadhaar authentication or fifteen days from submission of Part B of FORM GST REG-01, whichever is earlier. If an applicant fails or does not opt for Aadhaar authentication, registration requires physical verification of premises or, with written reasons and Joint Commissioner approval, document verification. Prescribed timelines for issuing FORM GST REG 03 and for proper officer action are specified; failure to act within those periods results in deemed approval of the registration application.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
