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<h1>Tamil Nadu GST Amendment 2020: Mandatory Aadhaar for Registration, New Audit and Refund Procedures, Revised Rule 25 Verification.</h1> The Tamil Nadu Goods and Services Tax (Third Amendment) Rules, 2020, introduce several changes to the Tamil Nadu 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 is revised to allow physical verification of business premises. Adjustments to input tax credit for capital goods are specified, with a five-year useful life. Auditing requirements are set for businesses with turnovers exceeding five crore rupees for 2018-2019. New provisions address refund procedures, including re-crediting admissible refunds and recovery of refunds for unrealized export proceeds.