GST electronic registration and small-taxpayer option require Aadhaar authentication and allow withdrawal subject to return filing. A new electronic registration route allows the common portal to grant registration within three working days based on data analysis and risk parameters (rule 9A). Rule 14A offers an option for applicants with monthly output tax liability below Rs. 2.5 lakh to obtain registration electronically, subject to mandatory Aadhaar authentication, PAN verification, and portal-based checks; duplicate registration under the same PAN in the same State is prohibited. Withdrawal from the option requires filing FORM GST REG-32 with specified return-filing preconditions, Aadhaar verification, and adherence to verification and order timelines.
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 electronic registration and small-taxpayer option require Aadhaar authentication and allow withdrawal subject to return filing.
A new electronic registration route allows the common portal to grant registration within three working days based on data analysis and risk parameters (rule 9A). Rule 14A offers an option for applicants with monthly output tax liability below Rs. 2.5 lakh to obtain registration electronically, subject to mandatory Aadhaar authentication, PAN verification, and portal-based checks; duplicate registration under the same PAN in the same State is prohibited. Withdrawal from the option requires filing FORM GST REG-32 with specified return-filing preconditions, Aadhaar verification, and adherence to verification and order timelines.
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