Aadhaar authentication requirement: GST registration requires Aadhaar authentication or physical verification, with specified verification timelines and deemed approval. Applicants opting for Aadhaar authentication must undergo authentication for FORM GST REG-01 and the application date is the date of authentication or fifteen days from Part B submission, whichever is earlier; failure or refusal to authenticate leads to physical verification of premises unless a senior officer authorises document verification, and revised timelines govern issuance of FORM GST REG-03 and deemed approval where the proper officer does not act within prescribed periods.
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: GST registration requires Aadhaar authentication or physical verification, with specified verification timelines and deemed approval.
Applicants opting for Aadhaar authentication must undergo authentication for FORM GST REG-01 and the application date is the date of authentication or fifteen days from Part B submission, whichever is earlier; failure or refusal to authenticate leads to physical verification of premises unless a senior officer authorises document verification, and revised timelines govern issuance of FORM GST REG-03 and deemed approval where the proper officer does not act within prescribed periods.
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