Aadhaar authentication for GST registration requires e-authentication, with physical verification triggered if authentication fails. Mandates Aadhaar authentication for GST registration and, on failure to authenticate, requires physical verification of the principal place of business with the verification report and photographs uploaded in FORM GST REG-30. Revises input tax credit for capital goods to be credited to the electronic credit ledger with useful life treated as five years and prescribes calculation for ineligible credit when assets shift categories, to be declared in FORM GSTR-3B. Amends refund rules to allow re-crediting to the electronic credit ledger via FORM GST PMT-03 and inserts recovery provisions for refunds where export proceeds are not realised.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication for GST registration requires e-authentication, with physical verification triggered if authentication fails.
Mandates Aadhaar authentication for GST registration and, on failure to authenticate, requires physical verification of the principal place of business with the verification report and photographs uploaded in FORM GST REG-30. Revises input tax credit for capital goods to be credited to the electronic credit ledger with useful life treated as five years and prescribes calculation for ineligible credit when assets shift categories, to be declared in FORM GSTR-3B. Amends refund rules to allow re-crediting to the electronic credit ledger via FORM GST PMT-03 and inserts recovery provisions for refunds where export proceeds are not realised.
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