Aadhaar authentication required for GST registration; biometric checks and document verification at facilitation centres complete the application. Applicants opting for Aadhaar authentication must undergo Aadhaar verification on submission and the submission date is the date of Aadhaar authentication or fifteen days from Part B submission of FORM GST REG 01, whichever is earlier. Applicants identified by portal data analysis and risk parameters must additionally complete biometric Aadhaar authentication, photographic capture of the applicant or specified individuals, and original document verification at a Commissioner notified Facilitation Centre; the application is complete only after these steps.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication required for GST registration; biometric checks and document verification at facilitation centres complete the application.
Applicants opting for Aadhaar authentication must undergo Aadhaar verification on submission and the submission date is the date of Aadhaar authentication or fifteen days from Part B submission of FORM GST REG 01, whichever is earlier. Applicants identified by portal data analysis and risk parameters must additionally complete biometric Aadhaar authentication, photographic capture of the applicant or specified individuals, and original document verification at a Commissioner notified Facilitation Centre; the application is complete only after these steps.
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