Aadhaar authentication requirement for GST registration mandates physical verification when authentication is not completed, changing registration procedures. The rules mandate Aadhaar authentication for GST registration and require physical verification and FORM GST REG-30 upload when authentication fails. Input tax credit for certain capital goods is to be credited to the electronic credit ledger with a five-year useful life and transitional adjustments where classifications change, declared in FORM GSTR-3B. Refund procedures are amended to re-credit admissible refunds debited from the electronic credit ledger via FORM GST PMT-03, to sanction cash refunds in FORM RFD-06, and to recover refunds paid on exports if foreign exchange proceeds are not realised, subject to RBI write-off exceptions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement for GST registration mandates physical verification when authentication is not completed, changing registration procedures.
The rules mandate Aadhaar authentication for GST registration and require physical verification and FORM GST REG-30 upload when authentication fails. Input tax credit for certain capital goods is to be credited to the electronic credit ledger with a five-year useful life and transitional adjustments where classifications change, declared in FORM GSTR-3B. Refund procedures are amended to re-credit admissible refunds debited from the electronic credit ledger via FORM GST PMT-03, to sanction cash refunds in FORM RFD-06, and to recover refunds paid on exports if foreign exchange proceeds are not realised, subject to RBI write-off exceptions.
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