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of <h1>New GST Rules: Aadhaar Authentication Required for Key Processes, Bank Account Linking to PAN Mandated for Compliance.</h1> The Central Goods and Services Tax (Eighth Amendment) Rules, 2021, effective from the date of publication, introduce several changes to the existing GST rules. Key amendments include the requirement for registered persons to authenticate their Aadhaar for various GST processes, such as revocation of registration cancellation and refund applications. The rules specify that bank accounts must be in the name of the applicant and linked to their Permanent Account Number, with additional provisions for proprietorships. Amendments also redefine reporting periods and conditions for filing certain applications, aiming to streamline GST compliance and enhance identity verification.
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