Aadhaar authentication tightened; registration verification expanded and suspension powers added for reconciled GST return discrepancies. Amendments require biometric Aadhaar authentication or alternative biometric/KYC verification and in-person document verification for GST registration; extend processing timeframes (seven working days or thirty days when Aadhaar authentication is absent or physical verification is ordered) with deemed approval if officers fail to act; enable suspension of registration following automated reconciliation between GSTR-3B, GSTR-1 and auto-generated inward supplies via FORM GST REG-31, bar refunds during suspension, and impose restrictions on use of electronic credit ledger for output tax beyond ninety-nine percent subject to specified exemptions.
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Aadhaar authentication tightened; registration verification expanded and suspension powers added for reconciled GST return discrepancies.
Amendments require biometric Aadhaar authentication or alternative biometric/KYC verification and in-person document verification for GST registration; extend processing timeframes (seven working days or thirty days when Aadhaar authentication is absent or physical verification is ordered) with deemed approval if officers fail to act; enable suspension of registration following automated reconciliation between GSTR-3B, GSTR-1 and auto-generated inward supplies via FORM GST REG-31, bar refunds during suspension, and impose restrictions on use of electronic credit ledger for output tax beyond ninety-nine percent subject to specified exemptions.
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