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<h1>Puducherry GST Rules 2021: Aadhaar now mandatory for registration and refunds; bank accounts must link to PAN.</h1> The Puducherry Goods and Services Tax (Eighth Amendment) Rules, 2021, effective from September 24, 2021, introduce several changes to the Puducherry GST Rules, 2017. Key amendments include mandatory Aadhaar authentication for registered persons for specific GST processes, such as revocation of registration cancellation and refund applications. The rules specify that bank accounts must be in the registered person's name and linked to their Permanent Account Number. Adjustments are also made to the reporting periods and procedures for filing applications and claims related to GST. These changes aim to enhance compliance and streamline GST operations in Puducherry.