Aadhaar authentication requirement: registration processing adjusted; failure to authenticate triggers physical verification or deemed approval timelines. Amendments center Aadhaar authentication for GST registration: the date of Aadhaar authentication governs submission date where opted; distinct procedures apply when authentication succeeds, fails, or is not opted for. If Aadhaar is not completed or not opted for, registration requires physical verification of business premises unless an authorised officer, with recorded reasons and senior approval, conducts document verification instead. Specific officer action timelines are prescribed for each authentication scenario; failure to act within those periods results in the application being deemed approved. Certain provisos and mandatory terms are made permissive to allow notice issuance and discretionary verification.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement: registration processing adjusted; failure to authenticate triggers physical verification or deemed approval timelines.
Amendments center Aadhaar authentication for GST registration: the date of Aadhaar authentication governs submission date where opted; distinct procedures apply when authentication succeeds, fails, or is not opted for. If Aadhaar is not completed or not opted for, registration requires physical verification of business premises unless an authorised officer, with recorded reasons and senior approval, conducts document verification instead. Specific officer action timelines are prescribed for each authentication scenario; failure to act within those periods results in the application being deemed approved. Certain provisos and mandatory terms are made permissive to allow notice issuance and discretionary verification.
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