Aadhaar authentication for GST registration becomes primary, with physical verification or deemed approval where authentication is absent. The amendment makes Aadhaar authentication the primary validation method for GST registration applications (except for persons exempted under the Act), treating the date of successful Aadhaar authentication as the application submission date; where Aadhaar authentication is not completed or not opted for, registration requires physical verification or, with recorded reasons and approval, document verification by the proper officer, and specified timelines for notices, officer actions and deemed approval apply.
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 for GST registration becomes primary, with physical verification or deemed approval where authentication is absent.
The amendment makes Aadhaar authentication the primary validation method for GST registration applications (except for persons exempted under the Act), treating the date of successful Aadhaar authentication as the application submission date; where Aadhaar authentication is not completed or not opted for, registration requires physical verification or, with recorded reasons and approval, document verification by the proper officer, and specified timelines for notices, officer actions and deemed approval apply.
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