https://www.taxtmi.com/notifications?id=132978 The amendment rules introduce Aadhaar authentication as a condition for GST registration, provide for physical verification of the principal place of business where authentication fails, and revise the verification process and reporting in FORM GST REG-30. They also modify the input tax credit formula for capital goods, clarify the five-year useful life rule, require audit and filing of FORM GSTR-9C for specified turnover, and adjust refund and export-related provisions, including re-credit, recovery of refunds where export proceeds are not realised, and an undertaking in FORM GST RFD-01. en-us Wed, 20 May 2020 00:00:00 +0530 Sat, 06 Jun 2026 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132978 The amendment rules introduce Aadhaar authentication as a condition for GST registration, provide for physical verification of the principal place of business where authentication fails, and revise the verification process and reporting in FORM GST REG-30. They also modify the input tax credit formula for capital goods, clarify the five-year useful life rule, require audit and filing of FORM GSTR-9C for specified turnover, and adjust refund and export-related provisions, including re-credit, recovery of refunds where export proceeds are not realised, and an undertaking in FORM GST RFD-01. Notifications GST - States Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132978