CBIC's Standard Operating Procedure(SOP) for verification of taxpayers granted deemed registration

With effect from 21.08.2020, rule 9 of the Central Goods and Services TaxRules, 2017 (hereinafter referred to as the CGST Rules)provide that in cases where Aadhaar authentication has either not been opted for by the applicant or where such authentication has failed, the properofficer has to mandatorily initiate physical verification…