https://www.taxtmi.com/notifications?id=133452 The amendment requires Aadhaar authentication for GST registration applicants and, where authentication is not completed, permits registration only after physical verification of the principal place of business within a specified period; the proper officer may perform physical verification before or after registration and must upload the verification report with documents and photographs to the common portal. It also prescribes direct crediting of input tax on certain capital goods to the electronic credit ledger with a five-year useful life for credit purposes, establishes computations when goods change categories, and sets procedures for refunds, re-crediting, audit filing, recovery of refunds where export proceeds are not realized, and related form amendments. en-us Thu, 25 Jun 2020 00:00:00 +0530 Tue, 07 Jul 2020 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133452 The amendment requires Aadhaar authentication for GST registration applicants and, where authentication is not completed, permits registration only after physical verification of the principal place of business within a specified period; the proper officer may perform physical verification before or after registration and must upload the verification report with documents and photographs to the common portal. It also prescribes direct crediting of input tax on certain capital goods to the electronic credit ledger with a five-year useful life for credit purposes, establishes computations when goods change categories, and sets procedures for refunds, re-crediting, audit filing, recovery of refunds where export proceeds are not realized, and related form amendments. Notifications GST - States Thu, 25 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133452