Aadhaar authentication for GST registration required; physical verification, SMS nil returns, and electronic-credit refund re credit enabled. The amendment mandates Aadhaar authentication for GST registration and, if unmet, requires physical verification and upload of FORM GST REG-30; prescribes electronic intimation for composition taxpayers and deadlines for FORM GST ITC-03; permits companies to verify GSTR-3B by EVC temporarily and requires cumulative ITC adjustments in a later return; extends useful life treatment and adjustment rules for capital goods credits; enables SMS/OTP filing for nil GSTR-3B returns; allows re crediting of wrongly debited electronic credit via FORM GST PMT-03; sets recovery and refund procedures where export proceeds are not realised; and inserts an undertaking in FORM GST RFD-01.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication for GST registration required; physical verification, SMS nil returns, and electronic-credit refund re credit enabled.
The amendment mandates Aadhaar authentication for GST registration and, if unmet, requires physical verification and upload of FORM GST REG-30; prescribes electronic intimation for composition taxpayers and deadlines for FORM GST ITC-03; permits companies to verify GSTR-3B by EVC temporarily and requires cumulative ITC adjustments in a later return; extends useful life treatment and adjustment rules for capital goods credits; enables SMS/OTP filing for nil GSTR-3B returns; allows re crediting of wrongly debited electronic credit via FORM GST PMT-03; sets recovery and refund procedures where export proceeds are not realised; and inserts an undertaking in FORM GST RFD-01.
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