Aadhaar-based authentication requirement expanded for GST registration, and an ITC reversal and mismatch recovery procedure introduced. The amendment requires biometric-based Aadhaar authentication, photographic capture and verification of original documents at notified Facilitation Centres for Aadhaar-identified GST applicants, and provides for reversal of input tax credit where the supplier fails to file corresponding FORM GSTR-3B by the prescribed cut-off, with re availment permitted upon the supplier filing; it also establishes a system-generated intimation (FORM GST DRC-01B) for differences between FORM GSTR-1/IFF and FORM GSTR-3B, requiring payment via FORM GST DRC-03 or an explanation within seven days, failing which recovery follows.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar-based authentication requirement expanded for GST registration, and an ITC reversal and mismatch recovery procedure introduced.
The amendment requires biometric-based Aadhaar authentication, photographic capture and verification of original documents at notified Facilitation Centres for Aadhaar-identified GST applicants, and provides for reversal of input tax credit where the supplier fails to file corresponding FORM GSTR-3B by the prescribed cut-off, with re availment permitted upon the supplier filing; it also establishes a system-generated intimation (FORM GST DRC-01B) for differences between FORM GSTR-1/IFF and FORM GSTR-3B, requiring payment via FORM GST DRC-03 or an explanation within seven days, failing which recovery follows.
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