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of <h1>Haryana GST Rules 2020 Amendments: Aadhaar Required for Registration, New Audit Mandates, and Changes to Refund Procedures.</h1> The Haryana Goods and Services Tax (Fourth Amendment) Rules, 2020, effective from March 23, 2020, introduce several changes to the Haryana GST Rules, 2017. Key amendments include mandatory Aadhaar authentication for registration applications from April 1, 2020, with physical verification required if authentication fails. Rule 25 outlines procedures for physical verification of business premises. Amendments to rule 43 address input tax credit for capital goods, while rule 80 mandates audits for entities with turnovers exceeding five crore rupees in 2018-2019. Additional changes include adjustments to refund procedures, turnover definitions, and recovery of refunds for unrealized export proceeds.
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