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of <h1>Delhi GST Rules Amended: Aadhaar Authentication Now Mandatory for Registration, Refunds, and Tax Payments u/r 10B.</h1> The Delhi Goods and Services Tax (Eighth Amendment) Rules, 2021, effective from September 24, 2021, introduce several amendments to the Delhi GST Rules, 2017. Key changes include mandatory Aadhaar authentication for registered persons, with specific provisions for proprietorships, partnerships, companies, and other entities. Rule 10B mandates Aadhaar verification for filing applications related to registration revocation, refunds, and tax payments. Amendments also redefine reporting periods and specify bank account requirements for refund credits. These changes aim to enhance compliance and streamline processes under the Delhi GST framework.
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