Aadhaar authentication requirement alters GST registration timing and permits physical verification when authentication is not completed. Amendments require applicants who opt for Aadhaar authentication to undergo authentication before registration, with the date of authentication or a capped period from Part B submission treated as the submission date. If an applicant fails or does not opt to authenticate, registration is subject to physical verification of the business premises, though the proper officer may substitute document verification with written reasons and senior approval. Time limits for issuance of notices and officer action are specified, and failure to act within those limits leads to deemed approval. Rule 25 now explicitly links physical verification to failure or non-option of Aadhaar authentication.
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.
Aadhaar authentication requirement alters GST registration timing and permits physical verification when authentication is not completed.
Amendments require applicants who opt for Aadhaar authentication to undergo authentication before registration, with the date of authentication or a capped period from Part B submission treated as the submission date. If an applicant fails or does not opt to authenticate, registration is subject to physical verification of the business premises, though the proper officer may substitute document verification with written reasons and senior approval. Time limits for issuance of notices and officer action are specified, and failure to act within those limits leads to deemed approval. Rule 25 now explicitly links physical verification to failure or non-option of Aadhaar authentication.
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