Aadhaar-based KYC authentication requires biometric verification; registration processing tightened with suspension and credit use limits. Amendments mandate either Aadhaar authentication with biometric capture or biometric KYC and document verification at Facilitation Centres for registration completion; extend processing timelines and prescribe deemed approval periods; enable suspension of registration following automated comparison of returns and supply details with a mandatory intimation and response period; bar refunds during suspension; restrict furnishing of outward supply details where GSTR-3B is not filed; and limit the use of electronic credit ledger for discharging output tax subject to specified exceptions and Commissioner discretion.
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Aadhaar-based KYC authentication requires biometric verification; registration processing tightened with suspension and credit use limits.
Amendments mandate either Aadhaar authentication with biometric capture or biometric KYC and document verification at Facilitation Centres for registration completion; extend processing timelines and prescribe deemed approval periods; enable suspension of registration following automated comparison of returns and supply details with a mandatory intimation and response period; bar refunds during suspension; restrict furnishing of outward supply details where GSTR-3B is not filed; and limit the use of electronic credit ledger for discharging output tax subject to specified exceptions and Commissioner discretion.
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