GST registration and low-turnover option: electronic grant tied to Aadhaar and Rs. 2.5 lakh monthly threshold. The rules provide that applicants identified by the common portal through data analysis and risk parameters shall be granted registration electronically within three working days. Rule 14A permits taxpayers with monthly output tax liability to registered persons not exceeding two lakh fifty thousand rupees to opt for electronic registration only after Aadhaar authentication; withdrawal from the option requires FORM GST REG-32, prescribed returns, verification procedures and is barred where proceedings under section 29 are initiated.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST registration and low-turnover option: electronic grant tied to Aadhaar and Rs. 2.5 lakh monthly threshold.
The rules provide that applicants identified by the common portal through data analysis and risk parameters shall be granted registration electronically within three working days. Rule 14A permits taxpayers with monthly output tax liability to registered persons not exceeding two lakh fifty thousand rupees to opt for electronic registration only after Aadhaar authentication; withdrawal from the option requires FORM GST REG-32, prescribed returns, verification procedures and is barred where proceedings under section 29 are initiated.
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