https://www.taxtmi.com/notifications?id=138277 The amendments make Aadhaar authentication the primary validation step for GST registration applicants not otherwise exempt, treating the date of authentication as the application date. Failure to authenticate or refusal to opt triggers physical verification of the business premises, subject to an alternative documentary verification with written reasons and senior approval. The rules prescribe differential officer-action timelines depending on authentication status and establish deemed approval if the proper officer does not act within the specified periods; they also clarify that physical verification arises both from failed authentication and from not opting for authentication. en-us Wed, 14 Jul 2021 00:00:00 +0530 Fri, 13 May 2022 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138277 The amendments make Aadhaar authentication the primary validation step for GST registration applicants not otherwise exempt, treating the date of authentication as the application date. Failure to authenticate or refusal to opt triggers physical verification of the business premises, subject to an alternative documentary verification with written reasons and senior approval. The rules prescribe differential officer-action timelines depending on authentication status and establish deemed approval if the proper officer does not act within the specified periods; they also clarify that physical verification arises both from failed authentication and from not opting for authentication. Notifications GST - States Wed, 14 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138277