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<h1>Himachal Pradesh GST Amendment 2020: Aadhaar for Registration, Physical Verification, Input Tax Credit Adjustments, and Audit Rules Updated.</h1> The Himachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2020, effective from April 1, 2020, introduce several changes to the GST framework. Key amendments include mandatory Aadhaar authentication for registration, provisions for physical verification of business premises, adjustments in input tax credit rules for capital goods, and requirements for audit and submission of annual accounts for businesses with turnover exceeding five crore rupees. The amendments also address refund processes, including the re-crediting of excess tax paid and recovery of refunds if export proceeds are not realized. Additionally, changes are made to various forms and the roles of officers in tax administration.