Aadhaar authentication requirement for GST registration ties application date to Aadhaar verification and mandates biometric verification. Applicants (except those separately notified) opting for Aadhaar authentication for GST registration must undergo Aadhaar authentication at submission, with the application date being the date of Aadhaar authentication or fifteen days from Part B submission of FORM GST REG 01, whichever is earlier. Applications flagged by portal risk analysis must then complete biometric Aadhaar authentication, photograph capture for individuals or notified persons for non-individual applicants, and original-document verification at a Commissioner notified Facilitation Centre; applications are complete only after these steps.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement for GST registration ties application date to Aadhaar verification and mandates biometric verification.
Applicants (except those separately notified) opting for Aadhaar authentication for GST registration must undergo Aadhaar authentication at submission, with the application date being the date of Aadhaar authentication or fifteen days from Part B submission of FORM GST REG 01, whichever is earlier. Applications flagged by portal risk analysis must then complete biometric Aadhaar authentication, photograph capture for individuals or notified persons for non-individual applicants, and original-document verification at a Commissioner notified Facilitation Centre; applications are complete only after these steps.
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