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<h1>Kerala GST Rules Updated: Mandatory Aadhaar for Registration, New Input Tax Credit Conditions, and Stricter Compliance Measures.</h1> The Kerala Goods and Services Tax (Fifth Amendment) Rules, 2021, effective from December 22, 2020, introduce significant changes to the Kerala GST Rules, 2017. Key amendments include mandatory biometric Aadhaar authentication for GST registration, extended timelines for application processing, and stricter conditions for availing input tax credit. The rules now allow for suspension and potential cancellation of registration due to discrepancies in tax filings. Restrictions on using electronic credit ledger funds beyond 99% of tax liability are imposed, with exceptions for certain entities. The notification aims to enhance compliance and align with GST Council recommendations.