Aadhaar authentication requirement prompts enhanced GST registration verification and enables suspension on returns discrepancies. Amendments require biometric-based Aadhaar authentication or alternative biometric/KYC verification at facilitation centres for registration completeness; extend registration timelines and permit physical verification. Rules introduce returns-matching comparisons triggering suspension of registration via FORM GST REG-31 where significant discrepancies exist, bar refunds during suspension and allow revocation by the proper officer. New rule 86B restricts use of electronic credit ledger to discharge most output tax for large monthly taxable supplies, subject to specified exceptions and discretionary removal by the Chief Commissioner.
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 prompts enhanced GST registration verification and enables suspension on returns discrepancies.
Amendments require biometric-based Aadhaar authentication or alternative biometric/KYC verification at facilitation centres for registration completeness; extend registration timelines and permit physical verification. Rules introduce returns-matching comparisons triggering suspension of registration via FORM GST REG-31 where significant discrepancies exist, bar refunds during suspension and allow revocation by the proper officer. New rule 86B restricts use of electronic credit ledger to discharge most output tax for large monthly taxable supplies, subject to specified exceptions and discretionary removal by the Chief Commissioner.
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