Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020 - 94/2020 - Central GST (CGST)

Aadhaar authentication in GST registration; data-driven suspension and tighter input tax credit use and filing safeguards.

The amendment mandates biometric Aadhaar authentication or alternative biometric/KYC verification at Facilitation Centres for registration; extends processing timeframes and provides deemed approval where officers fail to act; adds a data-driven suspension route based on discrepancies among returns and GSTR-1/inward-supply data with suspension notice in FORM GST REG-31 and suspension-linked refund bar; restricts use of electronic credit ledger to not exceed ninety-nine per cent of output tax in high-value cases subject to exemptions; replaces 'uploaded' with 'furnished', reduces specified ITC reversal rate from 10% to 5%, recognises invoice furnishing facility and links GSTR-1 filing eligibility to GSTR-3B compliance.