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<h1>Delhi GST Rules Amended: Biometric Aadhaar for Registration, Extended Timelines, and New Conditions for Verification and Compliance.</h1> The Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2020, effective from December 22, 2020, introduce several changes to the Delhi GST framework. Key amendments include mandatory biometric-based Aadhaar authentication for registration applications, extended timelines for processing registration applications, and conditions under which physical verification of business premises is required. The rules also address discrepancies in tax credit claims and filing of returns, imposing restrictions on the use of electronic credit ledgers and specifying conditions for registration suspension and cancellation. Additionally, they introduce FORM GST REG-31 for notifying discrepancies and potential registration cancellations. The amendments aim to enhance compliance and safeguard revenue interests.