Aadhaar authentication requirement for GST registration triggers physical verification where not completed; refunds re credited to electronic ledger. The amendment mandates Aadhaar authentication for GST registration with physical verification where authentication fails, requires uploading verification reports in FORM GST REG-30, permits direct credit of input tax on certain capital goods to the electronic credit ledger with a five year useful life and procedures for ineligible credit when assets migrate categories, prescribes re credit of admissible refund amounts to the electronic credit ledger via FORM GST PMT-03, adjusts zero rated turnover valuation for refunds, and creates recovery rules for refunds where export proceeds are not realised under FEMA with limited RBI exception.