AADHAR AUTHENTICATION AND PHYSICAL VERIFICATION OF PLACE OF BUSINESS FOR GST REGISTRATION
In case of failure to undergo Aadhaar authentication or not opting for such authentication, registration shall be granted only after physical verification of place of business
This shall not apply to a person who is not a citizen of India or such other notified persons
Such verification shall be done in the presence of person seeking such registration
In lieu of physical verification officer may carry out verification of such documents as he may think fit. Reasons for doing so to be recorded in writing and with prior approval from specified officer
Extended time period for issuance of notice in Form GST REG-03, seeking clarifications in registration application, has also been provided to the officer in case of failure to undergo Aadhaar authentication
Discretionary powers given to officer to reject the application, where response to notice seeking clarifications is not received within time allowed or where the officer is not satisfied with the response received
All the above changes shall take effect from August 21, 2020
Click Here to Download Notification No. 62/2020 – Central Tax-Dated 20th August, 2020
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