Aadhaar authentication requirement for GST registration mandates identity verification, with physical verification if authentication is not completed.
The law requires Aadhaar authentication for GST registration applicants and specified key persons; if Aadhaar is not assigned alternate identification, including physical verification of premises, must be offered. Classes required to provide Aadhaar include individuals, authorised signatories, managing and authorised partners, and HUF Karta, while non-residents and non-citizens are exempt. Existing registrants must comply when the form and manner are prescribed. (AI Summary)

Transfer of business on death: successor must register, may receive transferred ITC and face joint liability under GST.
Where a sole proprietor dies and the business continues as a going concern, the successor must obtain fresh GST registration from the date of transfer, may receive unutilised input tax credit by filing FORM GST ITC-02 with a CA/Cost Accountant certificate under Rule 41, and the transferor and transferee remain jointly and severally liable for tax, interest or penalty; cancellation for transfer or closure is processed via FORM GST REG-16/REG-19 with inventory tax consequences governed by section 29 and final return compliance in FORM GSTR-10. (AI Summary)

Order of input tax credit: IGST credit exhausted first, then CGST or SGST may be used in any order.
Rule 88A requires that ITC attributable to IGST be applied first to IGST liabilities; any remaining IGST credit may then be used towards CGST or SGST/UGST in any order. The proviso provides that ITC of CGST, SGST or UTGST can be used towards IGST or other heads only after IGST ITC is fully exhausted. The amendment relaxes the previously prescribed sequence between CGST and SGST set off and is shown by numeric illustration to restore earlier overall set off flexibility, easing working capital blockage. (AI Summary)

Quarterly GST return option available for eligible taxpayers, with format specific reporting rules and system computed tax consequences.
The proposed GST return framework allows eligible taxpayers to opt for quarterly filing in one of three formats (Sahaj, Sugam, Quarterly Normal) with defined scopes and restrictions; suppliers upload documents in near real time, recipients claim input tax credit based on supplier uploads up to a cut off in the following month and only when filing their own return; reverse charge is reported by recipients net of adjustments; HSN reporting is mandatory for larger and cross-border transactions and optional for smaller taxpayers; tax is system computed and values may be negative where netting occurs. (AI Summary)

Separate registration within a State permits distinct taxable entities, affecting interunit supplies and credit allocation under GST.
Amendments allow taxpayers to obtain separate registration for each place of business within the same State or Union territory, with each registered place treated as a distinct person. Separately registered places must treat inter-unit supplies as taxable and issue invoices; composition scheme eligibility must be uniform across places and ineligibility at one place affects others. Unutilised input tax credit may be transferred to newly registered places via a prescribed electronic form within the statutory period, apportioned by the value of the entire assets of each place. (AI Summary)