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<h1>Delhi GST Rules Updated: Aadhaar Mandatory, New Audit, Refund Procedures, and Input Tax Credit Adjustments.</h1> The Delhi Goods and Services Tax (Third Amendment) Rules, 2020, effective from March 23, 2020, introduce several updates to the Delhi GST Rules, 2017. Key changes include mandatory Aadhaar authentication for registration, provisions for physical verification of business premises, and adjustments to input tax credit rules. The rules also specify audit requirements for businesses with turnover exceeding five crore rupees and procedures for refund claims and re-crediting amounts in cases of excess tax payment. Additionally, new rules address the recovery of refunds for unutilized input tax credit related to exports where proceeds are not realized.