Jammu and Kashmir Goods and Services Tax (Amendment) Rules, 2023 - S.O. 381 - Jammu and Kashmir SGST

Aadhaar authentication requirement for GST registration now triggers biometric verification and in-person document checks before application completion.

Amendment requires most applicants who opt for Aadhaar authentication to authenticate their Aadhaar number when submitting Part B of FORM GST REG-01; the filing date is the date of Aadhaar authentication or the earlier statutory fallback. Applicants identified on the portal through data analysis and risk parameters must undergo biometric Aadhaar authentication, photograph capture of the applicant or relevant individuals, and original-document verification at a Commissioner-notified Facilitation Centre, and the application is complete only after these steps are finished.