Aadhaar authentication for GST registration required; physical verification and revised capital goods credit and refund re credit rules follow. The amendment requires Aadhaar authentication for GST registration and mandates physical verification uploaded in FORM GST REG-30 where authentication fails; it establishes a five year useful life for capital goods with direct credit to the electronic credit ledger and transitional computations for ineligible credit, prescribes audit and FORM GSTR 9C submission for specified registrants, provides refund re credit to the electronic credit ledger via FORM GST PMT 03, and sets recovery and repayment procedures where export proceeds are not realised, including use of FORM RFD 06.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication for GST registration required; physical verification and revised capital goods credit and refund re credit rules follow.
The amendment requires Aadhaar authentication for GST registration and mandates physical verification uploaded in FORM GST REG-30 where authentication fails; it establishes a five year useful life for capital goods with direct credit to the electronic credit ledger and transitional computations for ineligible credit, prescribes audit and FORM GSTR 9C submission for specified registrants, provides refund re credit to the electronic credit ledger via FORM GST PMT 03, and sets recovery and repayment procedures where export proceeds are not realised, including use of FORM RFD 06.
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