CBIC makes 'Aadhaar verification' mandatory from April, prescribes refund recovery for unrealized sale-proceeds

CBIC mandates possession/authentication of Aadhaar number w.e.f. April 1, 2020 for grant of registration; Amends Central Goods and Services Tax Rules, 2017, inserts sub-rule 4A in Rule 8; Provides that if Aadhaar number is not assigned or a person fails to undergo authentication of Aadhaar number, then the registration shall be granted only after physical verification of principle place of business; Similarly, notifies specific class of persons who shall undergo authenti...