Aadhaar authentication requirement for GST registration reshapes verification, with physical checks or approved document verification as alternatives. The amendment makes Aadhaar authentication the primary identity verification method for GST registration and sets the date of application as the date of successful authentication or an earlier cut-off. Applicants who do not undergo or opt for Aadhaar authentication face mandatory physical verification of business premises unless a higher-ranked officer approves document-based verification. The rules adjust timelines for issuing FORM GST REG-03, prescribe deemed-approval periods when the proper officer fails to act within specified timeframes, and explicitly amend rule 25 to include failures arising from not opting for Aadhaar authentication.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement for GST registration reshapes verification, with physical checks or approved document verification as alternatives.
The amendment makes Aadhaar authentication the primary identity verification method for GST registration and sets the date of application as the date of successful authentication or an earlier cut-off. Applicants who do not undergo or opt for Aadhaar authentication face mandatory physical verification of business premises unless a higher-ranked officer approves document-based verification. The rules adjust timelines for issuing FORM GST REG-03, prescribe deemed-approval periods when the proper officer fails to act within specified timeframes, and explicitly amend rule 25 to include failures arising from not opting for Aadhaar authentication.
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