Aadhaar authentication for GST registration now includes biometric verification, document checks, and completion rules for risk-flagged applications. Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 by substituting rule 8(4A) to prescribe the procedure for applicants who opt for Aadhaar authentication while applying for registration. The date of submission is linked to the date of Aadhaar authentication or fifteen days from submission of Part B of FORM GST REG-01, whichever is earlier. Risk-flagged applications require biometric-based Aadhaar authentication, photographing, and verification of original documents at a notified Facilitation Centre, and the application is complete only after these steps are finished.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication for GST registration now includes biometric verification, document checks, and completion rules for risk-flagged applications.
Amends the Uttar Pradesh Goods and Services Tax Rules, 2017 by substituting rule 8(4A) to prescribe the procedure for applicants who opt for Aadhaar authentication while applying for registration. The date of submission is linked to the date of Aadhaar authentication or fifteen days from submission of Part B of FORM GST REG-01, whichever is earlier. Risk-flagged applications require biometric-based Aadhaar authentication, photographing, and verification of original documents at a notified Facilitation Centre, and the application is complete only after these steps are finished.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
