https://www.taxtmi.com/notifications?id=133240 The amendment mandates Aadhaar authentication for GST registration with physical verification where authentication fails, requires uploading verification reports in FORM GST REG-30, permits direct credit of input tax on certain capital goods to the electronic credit ledger with a five year useful life and procedures for ineligible credit when assets migrate categories, prescribes re credit of admissible refund amounts to the electronic credit ledger via FORM GST PMT-03, adjusts zero rated turnover valuation for refunds, and creates recovery rules for refunds where export proceeds are not realised under FEMA with limited RBI exception. en-us Mon, 13 Apr 2020 00:00:00 +0530 Sat, 20 Jun 2020 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133240 The amendment mandates Aadhaar authentication for GST registration with physical verification where authentication fails, requires uploading verification reports in FORM GST REG-30, permits direct credit of input tax on certain capital goods to the electronic credit ledger with a five year useful life and procedures for ineligible credit when assets migrate categories, prescribes re credit of admissible refund amounts to the electronic credit ledger via FORM GST PMT-03, adjusts zero rated turnover valuation for refunds, and creates recovery rules for refunds where export proceeds are not realised under FEMA with limited RBI exception. Notifications GST - States Mon, 13 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133240