Aadhaar authentication requirement for GST registration: biometric and document verification at facilitation centres required for completeness. Where an applicant (other than specified exempt persons) opts for Aadhaar authentication, the application's date of submission is the date of Aadhaar authentication or fifteen days from filing Part B of FORM GST REG-01, whichever is earlier; applicants identified by portal analysis must complete biometric Aadhaar authentication, photograph capture and original document verification at a Commissioner notified Facilitation Centre, and the application is complete only after those steps are finished.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement for GST registration: biometric and document verification at facilitation centres required for completeness.
Where an applicant (other than specified exempt persons) opts for Aadhaar authentication, the application's date of submission is the date of Aadhaar authentication or fifteen days from filing Part B of FORM GST REG-01, whichever is earlier; applicants identified by portal analysis must complete biometric Aadhaar authentication, photograph capture and original document verification at a Commissioner notified Facilitation Centre, and the application is complete only after those steps are finished.
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