Aadhaar authentication requirement mandates biometric verification and in person document checks before GST registration is complete. The amendment requires applicants (except those notified under subsection (6D) of section 25) who opt for Aadhaar authentication to undergo authentication at submission, making the submission date the authentication date or fifteen days from filing Part B of FORM GST REG 01, whichever is earlier; applicants flagged by portal data analysis and risk parameters must additionally undergo biometric Aadhaar authentication, have a photograph taken, and present original documents for verification at Commissioner notified Facilitation Centres, with the application deemed complete only after this process.
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 requirement mandates biometric verification and in person document checks before GST registration is complete.
The amendment requires applicants (except those notified under subsection (6D) of section 25) who opt for Aadhaar authentication to undergo authentication at submission, making the submission date the authentication date or fifteen days from filing Part B of FORM GST REG 01, whichever is earlier; applicants flagged by portal data analysis and risk parameters must additionally undergo biometric Aadhaar authentication, have a photograph taken, and present original documents for verification at Commissioner notified Facilitation Centres, with the application deemed complete only after this process.
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 
