Aadhaar authentication requirement for GST registration; failure prompts physical verification and ledger recredit/refund safeguards. Aadhaar authentication is required for GST registration from 01.04.2020 and failure to authenticate triggers mandatory physical verification of the principal place of business before grant of registration; physical verification reports must be uploaded in FORM GST REG-30. Input tax credit rules for certain capital goods set useful life at five years with transitional ineligible credit adjustments and direct credit to the electronic credit ledger. Refund procedures require cash sanction in FORM RFD-06 for cash-paid portions and re-credit to electronic ledger by FORM GST PMT-03 for ledger-paid portions; rule 96B provides recovery where export proceeds are not realised.
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; failure prompts physical verification and ledger recredit/refund safeguards.
Aadhaar authentication is required for GST registration from 01.04.2020 and failure to authenticate triggers mandatory physical verification of the principal place of business before grant of registration; physical verification reports must be uploaded in FORM GST REG-30. Input tax credit rules for certain capital goods set useful life at five years with transitional ineligible credit adjustments and direct credit to the electronic credit ledger. Refund procedures require cash sanction in FORM RFD-06 for cash-paid portions and re-credit to electronic ledger by FORM GST PMT-03 for ledger-paid portions; rule 96B provides recovery where export proceeds are not realised.
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