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of <h1>Tamil Nadu GST Rules Amended: Aadhaar Authentication and Bank Account Linking Now Required for Compliance.</h1> The Tamil Nadu Goods and Services Tax (Seventh Amendment) Rules, 2021, amends the Tamil Nadu Goods and Services Tax Rules, 2017. Key changes include the requirement for registered persons to link their bank accounts to their Permanent Account Numbers (PAN) and, in some cases, to their Aadhaar numbers. Rule 10B introduces Aadhaar authentication for various GST-related applications, with alternative identification documents allowed if Aadhaar is unavailable. Amendments also modify reporting periods in Rule 45, adjust conditions in Rule 59, and specify refund application procedures in Rule 89. Rule 96C defines bank account requirements for refund credits. These amendments are effective upon their publication in the Official Gazette.
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