Aadhaar authentication requirement: biometric verification and facilitation center document checks now condition GST registration completion. The amendment requires applicants (except notified persons) who opt for Aadhaar authentication to complete Aadhaar authentication when submitting FORM GST REG-01, with the application date being the date of authentication or fifteen days from Part B submission, whichever is earlier. Applicants identified on the common portal through data analysis and risk parameters must undergo biometric Aadhaar authentication, photographic capture, and in person verification of original documents at a Commissioner notified Facilitation Center; the application is complete only after this process. Rule 9 is amended to permit physical verification of business premises for such identified Aadhaar authenticated applicants.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement: biometric verification and facilitation center document checks now condition GST registration completion.
The amendment requires applicants (except notified persons) who opt for Aadhaar authentication to complete Aadhaar authentication when submitting FORM GST REG-01, with the application date being the date of authentication or fifteen days from Part B submission, whichever is earlier. Applicants identified on the common portal through data analysis and risk parameters must undergo biometric Aadhaar authentication, photographic capture, and in person verification of original documents at a Commissioner notified Facilitation Center; the application is complete only after this process. Rule 9 is amended to permit physical verification of business premises for such identified Aadhaar authenticated applicants.
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