https://www.taxtmi.com/notifications?id=135237 Aadhaar-based biometric authentication or alternative biometric and KYC verification at designated facilitation centres is required to complete GST registration, with exemptions preserved. Registration timelines are extended and physical verification may be mandated where Aadhaar authentication is not completed; failure of officers to act within prescribed periods leads to deemed approval. Significant discrepancies from comparisons of returns and supply data can trigger suspension of registration with thirty days to respond; suspension bars refunds during its pendency. Restrictions on furnishing outward supply details and on use of electronic input tax credit for discharging output tax are introduced, subject to exceptions. en-us Tue, 22 Dec 2020 00:00:00 +0530 Tue, 23 Feb 2021 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135237 Aadhaar-based biometric authentication or alternative biometric and KYC verification at designated facilitation centres is required to complete GST registration, with exemptions preserved. Registration timelines are extended and physical verification may be mandated where Aadhaar authentication is not completed; failure of officers to act within prescribed periods leads to deemed approval. Significant discrepancies from comparisons of returns and supply data can trigger suspension of registration with thirty days to respond; suspension bars refunds during its pendency. Restrictions on furnishing outward supply details and on use of electronic input tax credit for discharging output tax are introduced, subject to exceptions. Notifications GST - States Tue, 22 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135237