Aadhaar authentication and biometric KYC now required for GST registration, with suspension for return discrepancies. Amendments require biometric Aadhaar authentication or alternative biometric KYC and physical verification at notified Facilitation Centres for completion of registration; extend and differentiate registration and notice timeframes with deemed approval rules; introduce suspension of registration based on discrepancies between returns, GSTR 1 and supplier data with electronic intimation in FORM GST REG 31 and a thirty day response period; restrict furnishing of GSTR 1 or invoice furnishing facility for non filing of recent GSTR 3B; and impose rule 86B limits on use of electronic input tax credit against output tax subject to specified exemptions.
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Aadhaar authentication and biometric KYC now required for GST registration, with suspension for return discrepancies.
Amendments require biometric Aadhaar authentication or alternative biometric KYC and physical verification at notified Facilitation Centres for completion of registration; extend and differentiate registration and notice timeframes with deemed approval rules; introduce suspension of registration based on discrepancies between returns, GSTR 1 and supplier data with electronic intimation in FORM GST REG 31 and a thirty day response period; restrict furnishing of GSTR 1 or invoice furnishing facility for non filing of recent GSTR 3B; and impose rule 86B limits on use of electronic input tax credit against output tax subject to specified exemptions.
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