Aadhaar-based KYC requirement for GST registration; suspension and verification mechanisms introduced, with restricted credit usage. Amendments require biometric Aadhaar authentication or alternative KYC verification at Facilitation Centres as a condition for complete GST registration, extend processing timelines and provide for physical verification and deemed approval. New triggers for scrutiny and cancellation include improper input tax credit claims and mismatches between GSTR-1 and returns; automated comparisons may lead to suspension with a thirty-day show-cause opportunity and suspension of refund entitlement. Rule 86B imposes restrictions on using the electronic credit ledger for discharging output tax subject to specified exceptions and commissioner discretion.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar-based KYC requirement for GST registration; suspension and verification mechanisms introduced, with restricted credit usage.
Amendments require biometric Aadhaar authentication or alternative KYC verification at Facilitation Centres as a condition for complete GST registration, extend processing timelines and provide for physical verification and deemed approval. New triggers for scrutiny and cancellation include improper input tax credit claims and mismatches between GSTR-1 and returns; automated comparisons may lead to suspension with a thirty-day show-cause opportunity and suspension of refund entitlement. Rule 86B imposes restrictions on using the electronic credit ledger for discharging output tax subject to specified exceptions and commissioner discretion.
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