Provisions for Aadhar Authentication during GST Registration notified | GST Notification 62/2020

GST Notification 62/2020-Central Tax ,dt. 20-08-2020

Person other than person notified under sub-section
(6D) of section 25, fails to undergo authentication of Aadhaar number as
specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar
number, the registration shall be granted only after physical verification of the
place of business in the presence of the said person, in the manner provided under
rule 25

Notice in FORM GST REG-03 may be issued not later
than twenty one days from the date of submission of the application

If no reply is furnished by the applicant or where the proper officer is not satisfied with the clarification, information or documents furnished, he MAY, for reasons to be recorded in writing, reject the application for registration under GST and inform the applicant electronically in form GST REG-05

Deemed Registration
(a) within a period of 3 working days from the date of
submission of the application in cases where a person successfully
undergoes authentication of Aadhaar number or is notified under subsection (6D) of section 25; or
(b) within the time period prescribed under the proviso to sub-rule
(2), in cases where a person, other than a person notified under sub-
section (6D) of section 25, fails to undergo authentication of Aadhaar
number as specified in sub-rule (4A) of rule 8; or
(c) within a period of 21 days from the date of submission
of the application in cases where a person does not opt for
authentication of Aadhaar number; or
(d) within a period of 7 working days from the date of the
receipt of the clarification, information or documents furnished by the
applicant under sub-rule (2)

IRIS GST

There is 1 comment on this post
  1. Bharay
    August 24, 2020, 1:58 pm

    Dear
    I want know that in year 17-18
    What was limit for gst audit limits

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