Aadhaar-based authentication requirement triggers revised registration timelines and suspension mechanisms under Jharkhand GST rules, including credit restrictions. Amendments require biometric/Aadhaar authentication or equivalent KYC verification at notified Facilitation Centres as part of registration completion, extend timelines and provide deemed approval if officers do not act; set a comparison-driven suspension regime using FORM GST REG-31 for discrepancies between section 39 returns and FORM GSTR-1, bar refunds during suspension, restrict furnishing of GSTR-1 where GSTR-3B is not filed, and impose conditional limits on use of electronic credit ledger with specified exemptions and Commissioner discretion.
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Aadhaar-based authentication requirement triggers revised registration timelines and suspension mechanisms under Jharkhand GST rules, including credit restrictions.
Amendments require biometric/Aadhaar authentication or equivalent KYC verification at notified Facilitation Centres as part of registration completion, extend timelines and provide deemed approval if officers do not act; set a comparison-driven suspension regime using FORM GST REG-31 for discrepancies between section 39 returns and FORM GSTR-1, bar refunds during suspension, restrict furnishing of GSTR-1 where GSTR-3B is not filed, and impose conditional limits on use of electronic credit ledger with specified exemptions and Commissioner discretion.
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