Kerala GST rules: electronic registration for low-liability taxpayers with mandatory Aadhaar authentication and specified withdrawal process. The rules provide for electronic grant of registration via the common portal within three working days based on data analysis and risk parameters. A new option under rule 14A permits registration for persons whose monthly output tax liability to registered persons does not exceed two lakh fifty thousand rupees, conditional on Aadhaar authentication and prohibition on duplicate registrations for the same PAN; withdrawal from this option requires FORM GST REG-32, specified return-filing and verification, and may be barred during pending cancellation proceedings.
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.
Kerala GST rules: electronic registration for low-liability taxpayers with mandatory Aadhaar authentication and specified withdrawal process.
The rules provide for electronic grant of registration via the common portal within three working days based on data analysis and risk parameters. A new option under rule 14A permits registration for persons whose monthly output tax liability to registered persons does not exceed two lakh fifty thousand rupees, conditional on Aadhaar authentication and prohibition on duplicate registrations for the same PAN; withdrawal from this option requires FORM GST REG-32, specified return-filing and verification, and may be barred during pending cancellation proceedings.
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