https://www.taxtmi.com/article/detailed?id=9026 The amendment mandates Aadhaar authentication for GST registration and, upon failure, requires physical verification of the principal place of business with report filing in FORM GST REG-30. It fixes a five-year useful life for capital goods and prescribes direct crediting to the electronic credit ledger with transitional adjustments for reclassification, prescribes ledger re credit where refunds of wrongly debited ledger amounts are admissible, refines zero rated turnover definition for refunds, and creates Rule 96B for recovery of refunds where export proceeds are not realised. en-us Mon, 30 Mar 2020 10:11:38 +0530 Mon, 30 Mar 2020 10:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9026 The amendment mandates Aadhaar authentication for GST registration and, upon failure, requires physical verification of the principal place of business with report filing in FORM GST REG-30. It fixes a five-year useful life for capital goods and prescribes direct crediting to the electronic credit ledger with transitional adjustments for reclassification, prescribes ledger re credit where refunds of wrongly debited ledger amounts are admissible, refines zero rated turnover definition for refunds, and creates Rule 96B for recovery of refunds where export proceeds are not realised. Articles Goods and Services Tax - GST Mon, 30 Mar 2020 10:11:38 +0530 https://www.taxtmi.com/article/detailed?id=9026