Aadhaar authentication for GST registration mandated; non authentication triggers extended verification, suspension and revised procedural timelines. Biometric Aadhaar authentication or alternative biometric/KYC verification at designated facilitation centres is required for completion of GST registration; timelines for officer action on registration are extended with provisions for physical verification and deemed approvals if officers fail to act. New data-driven suspension grounds based on mismatches between returns and GSTR-1 are introduced, suspending registration with thirty days to explain and barring refunds during suspension. A rule restricts use of electronic credit ledger balances to discharge nearly the entire output tax liability for large suppliers, subject to listed exemptions, and Form GST REG-31 is inserted for suspension notices.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication for GST registration mandated; non authentication triggers extended verification, suspension and revised procedural timelines.
Biometric Aadhaar authentication or alternative biometric/KYC verification at designated facilitation centres is required for completion of GST registration; timelines for officer action on registration are extended with provisions for physical verification and deemed approvals if officers fail to act. New data-driven suspension grounds based on mismatches between returns and GSTR-1 are introduced, suspending registration with thirty days to explain and barring refunds during suspension. A rule restricts use of electronic credit ledger balances to discharge nearly the entire output tax liability for large suppliers, subject to listed exemptions, and Form GST REG-31 is inserted for suspension notices.
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