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Aadhaar authentication for GST registration now required; failed authentication triggers mandated physical verification and verification report upload. Aadhaar authentication is mandated for GST registration from 01.04.2020; failure to authenticate triggers physical verification of the principal place of business within sixty days and upload of the verification report in FORM GST REG-30. Capital goods useful life is fixed at five years and specified input tax on capital goods ('A') is credited to the electronic credit ledger with transitional adjustments and declaration in FORM GSTR-3B. Refund and audit procedures are amended to require audits for larger turnover, permit re-crediting of refunds to electronic credit ledger via FORM GST PMT-03 and FORM RFD-06, revise zero-rated turnover definition, and introduce rule 96B for recovery of refunds where export proceeds are not realised under FEMA.
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Aadhaar authentication for GST registration now required; failed authentication triggers mandated physical verification and verification report upload.
Aadhaar authentication is mandated for GST registration from 01.04.2020; failure to authenticate triggers physical verification of the principal place of business within sixty days and upload of the verification report in FORM GST REG-30. Capital goods useful life is fixed at five years and specified input tax on capital goods ('A') is credited to the electronic credit ledger with transitional adjustments and declaration in FORM GSTR-3B. Refund and audit procedures are amended to require audits for larger turnover, permit re-crediting of refunds to electronic credit ledger via FORM GST PMT-03 and FORM RFD-06, revise zero-rated turnover definition, and introduce rule 96B for recovery of refunds where export proceeds are not realised under FEMA.
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