Aadhaar authentication requirement for GST registration introduced, with alternate identification and invalidation on non compliance. The Act amends the Himachal Pradesh GST Act to insert a composition style option for small registered persons with prescribed turnover limits and specified exclusions, require Aadhaar authentication or alternate identification for grant and validity of registration, integrate the National Appellate Authority for Advance Ruling into the advance ruling framework with binding effect on distinct applicants and persons sharing a PAN, mandate prescribed electronic payment modes for certain suppliers, revise return filing and payment timings, permit transfers among electronic cash ledgers with deemed deposit treatment, clarify intergovernmental refund transfers, and impose a profiteering penalty with a limited waiver.