Aadhaar authentication required for GST registration; failure triggers in-person physical verification and verification report upload. Karnataka amends GST Rules to require electronic intimation in FORM GST CMP-02 for composition taxpayers and timed submission of FORM GST ITC-03; mandates Aadhaar authentication for registration applicants, with failure leading to in-person physical verification and uploading of verification reports in FORM GST REG-30; extends useful life of certain capital goods for input tax credit purposes and prescribes computation and adjustment rules; modifies refund procedures to enable recrediting to the electronic credit ledger via FORM GST PMT-03 and provides for recovery of refunds where export proceeds remain unrealised, subject to RBI exceptions.
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Aadhaar authentication required for GST registration; failure triggers in-person physical verification and verification report upload.
Karnataka amends GST Rules to require electronic intimation in FORM GST CMP-02 for composition taxpayers and timed submission of FORM GST ITC-03; mandates Aadhaar authentication for registration applicants, with failure leading to in-person physical verification and uploading of verification reports in FORM GST REG-30; extends useful life of certain capital goods for input tax credit purposes and prescribes computation and adjustment rules; modifies refund procedures to enable recrediting to the electronic credit ledger via FORM GST PMT-03 and provides for recovery of refunds where export proceeds remain unrealised, subject to RBI exceptions.
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