GST registration can be granted electronically within three working days for applicants meeting Aadhaar and low-output-tax criteria. Rule 9A allows electronic grant of registration by the common portal within three working days where identification is completed using data analysis and risk parameters. Rule 14A permits applicants whose output tax to registered persons does not exceed Rs. 2,50,000 per month to opt for electronic registration, subject to mandatory Aadhaar authentication, single-registration-per-PAN restriction, and portal-based verification. Withdrawal from the option requires FORM GST REG-32 with Aadhaar OTP/biometric verification, prescribed return-filing pre-conditions, and adjudication by the proper officer with specified reporting and amendment limitations.
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 registration can be granted electronically within three working days for applicants meeting Aadhaar and low-output-tax criteria.
Rule 9A allows electronic grant of registration by the common portal within three working days where identification is completed using data analysis and risk parameters. Rule 14A permits applicants whose output tax to registered persons does not exceed Rs. 2,50,000 per month to opt for electronic registration, subject to mandatory Aadhaar authentication, single-registration-per-PAN restriction, and portal-based verification. Withdrawal from the option requires FORM GST REG-32 with Aadhaar OTP/biometric verification, prescribed return-filing pre-conditions, and adjudication by the proper officer with specified reporting and amendment limitations.
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