CBIC has issued a very Important Notification 62/2020 dated 21st Aug 2020 wherein Aadhaar verification or Physical verification of premises has been made mandatory for GST registration from 21.08.2020.
w.e.f. 21st August, 2020, undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or 15 days from the submission of the application in Part B of FORM GST REG-01 whichever is earlier.”.
Fails to undergo authentication of Aadhaar number as 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.
As per Point No. 2, Notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application.
Registration deemed to be granted if proper officer fails to take any action in 3 days/15 days/21 days/7 days as the case may be.