Aadhaar authentication requirement for GST registration; absence triggers physical verification or document verification and potential deemed approval. Amendments mandate Aadhaar authentication for most GST registration applicants; the application date is the date of Aadhaar authentication or fifteen days from Part B submission, whichever is earlier. If an applicant fails or does not opt for Aadhaar authentication, registration is subject to physical verification of premises in the applicant's presence, though a proper officer with required approval may instead verify documents. The rules set specific timelines for issuance of notices and deem applications approved if officers fail to act within prescribed periods, and rule 25 expressly covers failure or non opting for Aadhaar authentication.
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 for GST registration; absence triggers physical verification or document verification and potential deemed approval.
Amendments mandate Aadhaar authentication for most GST registration applicants; the application date is the date of Aadhaar authentication or fifteen days from Part B submission, whichever is earlier. If an applicant fails or does not opt for Aadhaar authentication, registration is subject to physical verification of premises in the applicant's presence, though a proper officer with required approval may instead verify documents. The rules set specific timelines for issuance of notices and deem applications approved if officers fail to act within prescribed periods, and rule 25 expressly covers failure or non opting for Aadhaar authentication.
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