Uttarakhand Goods and Services Tax (Tenth Amendment) Rules, 2020 - 690/2020/5(120)/XXVII(8)/2020/CT-62 - Uttarakhand SGST

Aadhaar authentication: GST registration timelines and verification options adjusted, with physical verification or document checks where authentication is absent.

Amendments require applicants who opt for Aadhaar authentication to undergo it at application submission and set the authentication date (or an earlier cut off) as the submission date. Where Aadhaar authentication is not completed or not opted for, registration follows physical verification unless a senior approved officer elects document verification; the rules prescribe timelines for notices and prescribe deemed approval periods if officers fail to act within specified time limits.