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<h1>Bihar GST Rules Amended: Aadhaar Authentication, Physical Verification, and New Audit Requirements for High Turnover Entities.</h1> The Bihar Goods and Services Tax (Third Amendment) Rules, 2020, effective from March 23, 2020, introduce several changes to the Bihar GST Rules, 2017. Key amendments include mandatory Aadhaar authentication for registration, provisions for physical verification of business premises, and adjustments in input tax credit rules for capital goods. It also mandates audit requirements for entities with a turnover exceeding five crore rupees for the financial year 2018-2019. Additionally, the rules address the recovery of refunds on unutilized input tax credit in cases of non-realization of export proceeds and clarify procedures for refund claims.