GST compliance amendments tighten Aadhaar registration checks, bank account disclosure, recovery intimation, and input tax credit controls. West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2023 revise the registration, compliance, refund, appeal and recovery framework under the West Bengal GST Rules, 2017. The amendments introduce Aadhaar authentication-linked registration processing, biometric and physical verification in risk-based cases, a shorter timeline for furnishing bank account details, suspension of registration for specified discrepancies or non-compliance, revised revocation and appeal procedures, updated recovery intimation mechanisms, and modified compounding norms. The rules also add a consent-based information sharing mechanism and amend multiple GST forms and return disclosures.