The 48th GST Council Meeting, held on 17th December 2022, introduced significant changes to the GST registration process. These updates aim to prevent misuse of PANs and the creation of fake entities. Key changes include a revised procedure for initial registration using PAN and OTP verification linked to income tax data, and new requirements for Aadhaar-verified applicants to present original documents at facilitation centres, initially piloted in Gujarat. Physical verification of premises may still be required even after Aadhaar authentication based on risk parameters.
The 48th GST Council meeting was held on 17th Dec 2022 via virtual modes, in which some changes were made in GST registration. Accordingly, Government has issued Notification No 26/2022 CT 26th Dec 2022 and 27/2022 CT dated 26th Dec 2022 to give the effect of changes recommended by GST Council. In t
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