https://www.taxtmi.com/notifications?id=133440 Mandates Aadhaar authentication for GST registration from 1 April 2020 and requires physical verification of the principal place of business where Aadhaar authentication fails; the verification report with supporting documents and photographs must be uploaded in FORM GST REG-30 within fifteen working days. Revises input tax credit treatment by extending useful life of specified capital goods to five years and prescribing adjustments when goods move between categories, with ineligible credit added to output liability at a specified quarterly rate and declared in FORM GSTR-3B. Provides for re crediting of credit debited refunds via FORM GST PMT-03 and recovery of export related refunds where export proceeds are not realised under FEMA, with consequential procedural and form amendments. en-us Mon, 23 Mar 2020 00:00:00 +0530 Tue, 07 Jul 2020 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133440 Mandates Aadhaar authentication for GST registration from 1 April 2020 and requires physical verification of the principal place of business where Aadhaar authentication fails; the verification report with supporting documents and photographs must be uploaded in FORM GST REG-30 within fifteen working days. Revises input tax credit treatment by extending useful life of specified capital goods to five years and prescribing adjustments when goods move between categories, with ineligible credit added to output liability at a specified quarterly rate and declared in FORM GSTR-3B. Provides for re crediting of credit debited refunds via FORM GST PMT-03 and recovery of export related refunds where export proceeds are not realised under FEMA, with consequential procedural and form amendments. Notifications GST - States Mon, 23 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133440