Haryana GST: electronic registration for low-liability taxpayers with mandatory Aadhaar authentication and a formal withdrawal process. Provides for electronic registration within three working days via the common portal based on data analysis and risk parameters; creates a rule permitting registration for taxpayers whose monthly output tax to registered persons does not exceed Rs. 2,50,000, contingent on Aadhaar authentication and single registration per PAN in the same State/UT. Establishes withdrawal procedure through FORM GST REG-32 with verification, return-filing prerequisites, PAN and Aadhaar checks, applicability of physical verification and risk-based scrutiny, and issuance of orders in specified forms within existing timeframes.
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Provisions expressly mentioned in the judgment/order text.
Haryana GST: electronic registration for low-liability taxpayers with mandatory Aadhaar authentication and a formal withdrawal process.
Provides for electronic registration within three working days via the common portal based on data analysis and risk parameters; creates a rule permitting registration for taxpayers whose monthly output tax to registered persons does not exceed Rs. 2,50,000, contingent on Aadhaar authentication and single registration per PAN in the same State/UT. Establishes withdrawal procedure through FORM GST REG-32 with verification, return-filing prerequisites, PAN and Aadhaar checks, applicability of physical verification and risk-based scrutiny, and issuance of orders in specified forms within existing timeframes.
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