Central Goods and Services Tax (Third Amendment) Rules, 2020 - 16/2020 - Central GST (CGST)

Aadhaar authentication requirement for GST registration leads to physical verification where authentication fails, with re-credit and recovery provisions.

The rules require Aadhaar authentication for GST registration and provide that failure to authenticate (except for notified persons) will trigger physical verification of the principal place of business in the presence of the applicant, with the verification report and documents, including photographs, to be uploaded on the common portal within a prescribed period. Amendments also mandate direct crediting of input tax on certain capital goods to the electronic credit ledger with specified useful life and transitional adjustments, and establish procedures for re-crediting and recovery of refunds where export proceeds are not realised.