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of <h1>Jharkhand GST Rules 2021: Aadhaar Authentication, PAN-linked Bank Details, and New Refund Protocols Now Mandatory.</h1> The Jharkhand Goods and Services Tax (Eighth Amendment) Rules, 2021, effective from September 24, 2021, introduce several changes to the 2017 Rules. Key amendments include mandatory Aadhaar authentication for registered persons in various business structures to file certain applications and claim refunds. Rule 10A now requires bank account details linked to the registered person's PAN. Rule 45 redefines 'specified period' for reporting, and Rule 59 modifies filing requirements. Rule 89 introduces a new sub-rule for refund claims on tax paid for inter-State supplies. Rule 96 mandates Aadhaar authentication for refund eligibility, and Rule 96C specifies bank account requirements for refund credits.
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