Aadhaar authentication for GST registration now mandatory for most applicants, with enhanced verification and amendment return integration. The amendment mandates Aadhaar-based authentication (with biometric, photograph and original-document verification at Facilitation Centres) for most GST registrations and introduces an enrolment form for unregistered persons. It inserts FORM GSTR-1A to permit amendment or addition of outward-supply details for the current tax period before filing FORM GSTR-3B, ensures those amendments feed into recipients' auto-drafted ITC statements, revises ISD distribution rules for monthly, pro rata and category-specific credit allocation, and adds/refines refund, appellate and payment adjustment procedures with multiple new and revised GST forms.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication for GST registration now mandatory for most applicants, with enhanced verification and amendment return integration.
The amendment mandates Aadhaar-based authentication (with biometric, photograph and original-document verification at Facilitation Centres) for most GST registrations and introduces an enrolment form for unregistered persons. It inserts FORM GSTR-1A to permit amendment or addition of outward-supply details for the current tax period before filing FORM GSTR-3B, ensures those amendments feed into recipients' auto-drafted ITC statements, revises ISD distribution rules for monthly, pro rata and category-specific credit allocation, and adds/refines refund, appellate and payment adjustment procedures with multiple new and revised GST forms.
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