https://www.taxtmi.com/notifications?id=134787 Amendments center Aadhaar authentication for GST registration: the date of Aadhaar authentication governs submission date where opted; distinct procedures apply when authentication succeeds, fails, or is not opted for. If Aadhaar is not completed or not opted for, registration requires physical verification of business premises unless an authorised officer, with recorded reasons and senior approval, conducts document verification instead. Specific officer action timelines are prescribed for each authentication scenario; failure to act within those periods results in the application being deemed approved. Certain provisos and mandatory terms are made permissive to allow notice issuance and discretionary verification. en-us Tue, 15 Sep 2020 00:00:00 +0530 Tue, 15 Dec 2020 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134787 Amendments center Aadhaar authentication for GST registration: the date of Aadhaar authentication governs submission date where opted; distinct procedures apply when authentication succeeds, fails, or is not opted for. If Aadhaar is not completed or not opted for, registration requires physical verification of business premises unless an authorised officer, with recorded reasons and senior approval, conducts document verification instead. Specific officer action timelines are prescribed for each authentication scenario; failure to act within those periods results in the application being deemed approved. Certain provisos and mandatory terms are made permissive to allow notice issuance and discretionary verification. Notifications GST - States Tue, 15 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134787