Punjab GST: electronic registration within three working days and optional route for low-turnover taxpayers with Aadhaar authentication. The rules add electronic grant of registration within three working days based on common portal identification and risk-based data analysis (rule 9A), and introduce rule 14A permitting registration for taxpayers with monthly output tax liability to registered persons not exceeding Rs. 2,50,000, subject to mandatory Aadhaar authentication, PAN uniqueness in the State, and specified return and verification conditions for withdrawal filed via FORM GST REG-32, with orders issued in FORM GST REG-33 or rejections in FORM GST REG-05.
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Provisions expressly mentioned in the judgment/order text.
Punjab GST: electronic registration within three working days and optional route for low-turnover taxpayers with Aadhaar authentication.
The rules add electronic grant of registration within three working days based on common portal identification and risk-based data analysis (rule 9A), and introduce rule 14A permitting registration for taxpayers with monthly output tax liability to registered persons not exceeding Rs. 2,50,000, subject to mandatory Aadhaar authentication, PAN uniqueness in the State, and specified return and verification conditions for withdrawal filed via FORM GST REG-32, with orders issued in FORM GST REG-33 or rejections in FORM GST REG-05.
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