Aadhaar-based KYC requirement strengthens registration verification and enables suspension and stricter credit usage limits under amended GST rules. The rules mandate Aadhaar-based biometric authentication or alternative biometric and KYC verification at designated Facilitation Centres to complete registration; extend officer action and notice timelines with deemed approvals if officers do not act; create an automated reconciliation-triggered suspension process with FORM GST REG-31 and bar refunds during suspension; restrict furnishing of outward-supply details where returns are delinquent; reduce matching tolerance and permit invoice furnishing facility; and impose limits on use of electronic input tax credit for large-value taxable supplies subject to prescribed exemptions and Commissioner review.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar-based KYC requirement strengthens registration verification and enables suspension and stricter credit usage limits under amended GST rules.
The rules mandate Aadhaar-based biometric authentication or alternative biometric and KYC verification at designated Facilitation Centres to complete registration; extend officer action and notice timelines with deemed approvals if officers do not act; create an automated reconciliation-triggered suspension process with FORM GST REG-31 and bar refunds during suspension; restrict furnishing of outward-supply details where returns are delinquent; reduce matching tolerance and permit invoice furnishing facility; and impose limits on use of electronic input tax credit for large-value taxable supplies subject to prescribed exemptions and Commissioner review.
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