Electronic GST registration and withdrawal option introduced for low-liability taxpayers with Aadhaar authentication and return-filing conditions. Amends the Jharkhand Goods and Services Tax Rules, 2017 to provide for electronic grant of registration through the common portal based on data analysis and risk parameters, and to introduce a separate registration option for persons whose monthly output tax liability to registered persons does not exceed the prescribed threshold. The amendment also prescribes Aadhaar authentication, return-filing conditions, withdrawal procedure, verification requirements, and rejection where cancellation proceedings are pending. The registration forms are correspondingly revised to incorporate the new option, withdrawal application, and related notices and orders.
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Provisions expressly mentioned in the judgment/order text.
Electronic GST registration and withdrawal option introduced for low-liability taxpayers with Aadhaar authentication and return-filing conditions.
Amends the Jharkhand Goods and Services Tax Rules, 2017 to provide for electronic grant of registration through the common portal based on data analysis and risk parameters, and to introduce a separate registration option for persons whose monthly output tax liability to registered persons does not exceed the prescribed threshold. The amendment also prescribes Aadhaar authentication, return-filing conditions, withdrawal procedure, verification requirements, and rejection where cancellation proceedings are pending. The registration forms are correspondingly revised to incorporate the new option, withdrawal application, and related notices and orders.
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