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of <h1>Kerala GST Rules Amended: Mandatory Aadhaar Authentication, PAN-Linked Bank Accounts, and Revised Filing Processes Effective Sept 2021.</h1> The Kerala Goods and Services Tax (Ninth Amendment) Rules, 2021, effective from September 24, 2021, introduce several changes to the Kerala GST Rules, 2017. Key amendments include mandatory Aadhaar authentication for registered persons, linking bank accounts with the Permanent Account Number, and changes in the filing processes for revocation of registration cancellation and refund applications. Specific rules now require Aadhaar authentication for various purposes, such as filing refund applications and revocation of registration. The amendments also redefine the reporting period for certain transactions and clarify the requirements for bank accounts used for GST refunds.
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