Aadhaar authentication requirement tightened, timelines and verification expanded, and registration suspension procedure introduced for discrepancies. Registration completion will require biometric Aadhaar authentication or notified KYC verification and photograph at facilitation centres, with exemptions preserved. Time limits for officer action are extended to seven working days generally and thirty days where Aadhaar authentication is not done or physical verification is ordered; failure to act within these periods leads to deemed approval. Significant mismatches between returns and GSTR-1 or auto-populated inward supplies can trigger suspension via FORM GST REG-31 with a thirty-day opportunity to explain; suspended registrants cannot obtain refunds during suspension. A new rule restricts use of electronic credit ledger to discharge the bulk of output tax liability for large monthly taxable supplies, subject to listed exceptions and possible Commissioner discretion.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement tightened, timelines and verification expanded, and registration suspension procedure introduced for discrepancies.
Registration completion will require biometric Aadhaar authentication or notified KYC verification and photograph at facilitation centres, with exemptions preserved. Time limits for officer action are extended to seven working days generally and thirty days where Aadhaar authentication is not done or physical verification is ordered; failure to act within these periods leads to deemed approval. Significant mismatches between returns and GSTR-1 or auto-populated inward supplies can trigger suspension via FORM GST REG-31 with a thirty-day opportunity to explain; suspended registrants cannot obtain refunds during suspension. A new rule restricts use of electronic credit ledger to discharge the bulk of output tax liability for large monthly taxable supplies, subject to listed exceptions and possible Commissioner discretion.
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