https://www.taxtmi.com/circulars?id=70712 Deemed GST registrations involving non-opted or failed Aadhaar authentication require compulsory post-registration physical verification. Officers must verify declared business premises, operational capacity, ownership or lease documents, employees, identity details and bank KYC, and may undertake preliminary financial scrutiny of tax returns, linked bank accounts, capital sources and funding records. Risk-based notices may address return-filing discrepancies before cancellation proceedings are completed. Verification must be concluded within the stipulated period with weekly status reporting, and field formations must prevent deemed approval in such Aadhaar-authentication cases. en-us Wed, 02 Dec 2020 00:00:00 +0530 Thu, 06 Aug 2026 14:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70712 Deemed GST registrations involving non-opted or failed Aadhaar authentication require compulsory post-registration physical verification. Officers must verify declared business premises, operational capacity, ownership or lease documents, employees, identity details and bank KYC, and may undertake preliminary financial scrutiny of tax returns, linked bank accounts, capital sources and funding records. Risk-based notices may address return-filing discrepancies before cancellation proceedings are completed. Verification must be concluded within the stipulated period with weekly status reporting, and field formations must prevent deemed approval in such Aadhaar-authentication cases. Circulars GST - States Wed, 02 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70712