https://www.taxtmi.com/circulars?id=66357 Proper Officers must prevent any registration application from becoming deemed approved through inaction and are accountable for failures. Mandatory pre-registration physical verification is required where Aadhaar OTP authentication is not completed; where OTP is completed, verification is required on a risk-based data-analytics basis or discretionally with Circle Head approval. Post-registration, immediate physical verification is required for unverified registrants or on enforcement leads; adverse findings of functional non-existence trigger suo-moto cancellation proceedings following natural justice and may be applied retrospectively. en-us Wed, 10 May 2023 00:00:00 +0530 Fri, 26 May 2023 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66357 Proper Officers must prevent any registration application from becoming deemed approved through inaction and are accountable for failures. Mandatory pre-registration physical verification is required where Aadhaar OTP authentication is not completed; where OTP is completed, verification is required on a risk-based data-analytics basis or discretionally with Circle Head approval. Post-registration, immediate physical verification is required for unverified registrants or on enforcement leads; adverse findings of functional non-existence trigger suo-moto cancellation proceedings following natural justice and may be applied retrospectively. Circulars GST - States Wed, 10 May 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66357