Gujarat GST rules allow electronic registration and a low-turnover registration option requiring Aadhaar authentication and specified withdrawal conditions. The rules add electronic registration under rule 9A to permit portal-based grant within three working days using data analysis and risk parameters, and introduce rule 14A allowing optional registration for persons with monthly output tax liability not exceeding two lakh fifty thousand rupees, subject to Aadhaar authentication, PAN verification, restrictions on duplicate registrations, portal verification procedures, and a structured withdrawal process via FORM GST REG-32 with return-filing conditions and possible rejection where cancellation proceedings are pending.
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.
Gujarat GST rules allow electronic registration and a low-turnover registration option requiring Aadhaar authentication and specified withdrawal conditions.
The rules add electronic registration under rule 9A to permit portal-based grant within three working days using data analysis and risk parameters, and introduce rule 14A allowing optional registration for persons with monthly output tax liability not exceeding two lakh fifty thousand rupees, subject to Aadhaar authentication, PAN verification, restrictions on duplicate registrations, portal verification procedures, and a structured withdrawal process via FORM GST REG-32 with return-filing conditions and possible rejection where cancellation proceedings are pending.
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