Aadhaar authentication and registration verification rules reshape GST application processing, notice timelines, and deemed approval conditions. Registration procedures under the Uttarakhand GST Rules are amended to integrate Aadhaar authentication as a key condition for processing applications. Applicants who opt for Aadhaar authentication must undergo authentication at submission, while those who fail to authenticate or do not opt for it face physical verification of the place of business or alternative document verification with recorded reasons and higher approval. The amendments also revise notice timelines and provide that, if the proper officer does not act within the prescribed period, the application for registration is deemed to have been approved. Rule 25 is updated accordingly to cover cases where Aadhaar authentication is not opted for.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication and registration verification rules reshape GST application processing, notice timelines, and deemed approval conditions.
Registration procedures under the Uttarakhand GST Rules are amended to integrate Aadhaar authentication as a key condition for processing applications. Applicants who opt for Aadhaar authentication must undergo authentication at submission, while those who fail to authenticate or do not opt for it face physical verification of the place of business or alternative document verification with recorded reasons and higher approval. The amendments also revise notice timelines and provide that, if the proper officer does not act within the prescribed period, the application for registration is deemed to have been approved. Rule 25 is updated accordingly to cover cases where Aadhaar authentication is not opted for.
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