https://www.taxtmi.com/notifications?id=132914 The amendment requires Aadhaar authentication for GST registration and mandates physical verification uploaded in FORM GST REG-30 where authentication fails; it establishes a five year useful life for capital goods with direct credit to the electronic credit ledger and transitional computations for ineligible credit, prescribes audit and FORM GSTR 9C submission for specified registrants, provides refund re credit to the electronic credit ledger via FORM GST PMT 03, and sets recovery and repayment procedures where export proceeds are not realised, including use of FORM RFD 06. en-us Fri, 15 May 2020 00:00:00 +0530 Tue, 19 May 2020 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132914 The amendment requires Aadhaar authentication for GST registration and mandates physical verification uploaded in FORM GST REG-30 where authentication fails; it establishes a five year useful life for capital goods with direct credit to the electronic credit ledger and transitional computations for ineligible credit, prescribes audit and FORM GSTR 9C submission for specified registrants, provides refund re credit to the electronic credit ledger via FORM GST PMT 03, and sets recovery and repayment procedures where export proceeds are not realised, including use of FORM RFD 06. Notifications GST - States Fri, 15 May 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132914