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    <title>Rajasthan Goods and Services Tax (Third Amendment) Rules, 2020.</title>
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    <description>Applicants for GST registration must undergo Aadhaar authentication; failure (except for notified categories) triggers registration only after physical verification of the principal place of business in the presence of the person, with verification reports and photographs uploaded to the common portal within a prescribed period. Input tax on certain capital goods is credited to the electronic credit ledger with a five-year useful life and transitional ineligible-credit adjustments where classification changes. Refund and re-credit procedures are revised to re-credit electronic credit ledger amounts and to recover refunds where export proceeds are not realised, with procedures for subsequent repayment if proceeds are realised.</description>
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