Tamil Nadu GST: electronic registration within three days and an Aadhaar linked opt in for low monthly output tax liability. The amendment mandates electronic registration within three working days via the common portal where identification is established by data analysis and risk parameters (Rule 9A). It creates Rule 14A allowing applicants with monthly output tax liability to registered persons not exceeding two lakh fifty thousand rupees to opt for electronic registration, subject to mandatory Aadhaar authentication, prohibition of duplicate registrations under the same PAN, and specified withdrawal procedures through FORM GST REG-32 with return-filing and verification conditions.
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.
Tamil Nadu GST: electronic registration within three days and an Aadhaar linked opt in for low monthly output tax liability.
The amendment mandates electronic registration within three working days via the common portal where identification is established by data analysis and risk parameters (Rule 9A). It creates Rule 14A allowing applicants with monthly output tax liability to registered persons not exceeding two lakh fifty thousand rupees to opt for electronic registration, subject to mandatory Aadhaar authentication, prohibition of duplicate registrations under the same PAN, and specified withdrawal procedures through FORM GST REG-32 with return-filing and verification conditions.
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