Suspension of GST registration based on return discrepancies and restricted use of input tax credit pending compliance. Amendments require biometric Aadhaar authentication or biometric and KYC document verification at notified Facilitation Centres to complete registration. Registration timelines are extended and a thirty-day processing route applies where Aadhaar authentication is not done or physical verification is required, with deemed approval if officials fail to act within set periods. Registration may be suspended upon detection of significant discrepancies between returns and GSTR-1 or supplier-derived data, via FORM GST REG-31, and suspended persons are barred from refunds; rules also restrict use of electronic input tax credit subject to exceptions and limit filing of outward-supply details where GSTR-3B returns are not furnished.
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.
Suspension of GST registration based on return discrepancies and restricted use of input tax credit pending compliance.
Amendments require biometric Aadhaar authentication or biometric and KYC document verification at notified Facilitation Centres to complete registration. Registration timelines are extended and a thirty-day processing route applies where Aadhaar authentication is not done or physical verification is required, with deemed approval if officials fail to act within set periods. Registration may be suspended upon detection of significant discrepancies between returns and GSTR-1 or supplier-derived data, via FORM GST REG-31, and suspended persons are barred from refunds; rules also restrict use of electronic input tax credit subject to exceptions and limit filing of outward-supply details where GSTR-3B returns are not furnished.
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