Electronic GST registration and threshold-based option introduced with Aadhaar authentication, withdrawal conditions, and updated registration forms. Amends the Assam Goods and Services Tax Rules, 2017 to introduce an electronic registration framework and a special option under new rule 14A for persons whose monthly output tax liability on supplies to registered persons does not exceed the prescribed threshold. The amendment provides for Aadhaar-based authentication, portal-based verification, restrictions on multiple registrations on the same PAN, and a withdrawal mechanism through FORM GST REG-32 subject to return filing and absence of pending cancellation proceedings. It also updates the prescribed registration forms and instructions to align with the new rule.
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Electronic GST registration and threshold-based option introduced with Aadhaar authentication, withdrawal conditions, and updated registration forms.
Amends the Assam Goods and Services Tax Rules, 2017 to introduce an electronic registration framework and a special option under new rule 14A for persons whose monthly output tax liability on supplies to registered persons does not exceed the prescribed threshold. The amendment provides for Aadhaar-based authentication, portal-based verification, restrictions on multiple registrations on the same PAN, and a withdrawal mechanism through FORM GST REG-32 subject to return filing and absence of pending cancellation proceedings. It also updates the prescribed registration forms and instructions to align with the new rule.
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