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<h1>Punjab GST Rules Amended: Aadhaar Needed for Registration, New Audit, and Refund Conditions Effective April 2020.</h1> The Punjab Goods and Services Tax (First Amendment) Rules, 2020, effective from March 23, 2020, introduce several changes to the Punjab GST Rules, 2017. Key amendments include mandatory Aadhaar authentication for registration from April 1, 2020, and provisions for physical verification of business premises if Aadhaar authentication fails. Changes to input tax credit rules extend the useful life of capital goods to five years and specify conditions for credit eligibility. Additional provisions address audit requirements for businesses with turnovers exceeding five crore rupees, refund processes, and recovery of refunds on unutilized input tax credit when export proceeds are unrealized.