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<h1>West Bengal GST Rules Amended: Aadhaar Authentication Now Mandatory, Changes to Bank Account Details and Reporting Periods.</h1> The West Bengal Goods and Services Tax (Eighth Amendment) Rules, 2021, effective from September 24, 2021, introduce several changes to the West Bengal GST Rules, 2017. Key amendments include mandatory Aadhaar authentication for registered persons under certain conditions and updates to rules regarding bank account details linked to the Permanent Account Number. Rule 10B outlines Aadhaar authentication requirements for various business entities, affecting applications for registration revocation and refunds. Changes also modify the reporting periods for turnover and refund claims. These amendments aim to enhance compliance and streamline processes under the West Bengal GST framework.