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<h1>New GST Rules: Mandatory Aadhaar for Registration, Audit for Turnover Over Rs. 5 Crore, Input Tax Credit Changes.</h1> The Central Goods and Services Tax (Third Amendment) Rules, 2020, effective from April 1, 2020, introduce several changes to the GST framework. Key amendments include mandatory Aadhaar authentication for registration, provisions for physical verification of business premises if Aadhaar authentication fails, and adjustments to input tax credit rules for capital goods. The rules also outline procedures for the re-credit of wrongly paid taxes, conditions for refund claims, and recovery of refunds where export proceeds are not realized. Additionally, the rules mandate auditing for entities with a turnover exceeding five crore rupees in the financial year 2018-2019.