https://www.taxtmi.com/notifications?id=134443 Aadhaar authentication is required for GST registration from 01.04.2020 and failure to authenticate triggers mandatory physical verification of the principal place of business before grant of registration; physical verification reports must be uploaded in FORM GST REG-30. Input tax credit rules for certain capital goods set useful life at five years with transitional ineligible credit adjustments and direct credit to the electronic credit ledger. Refund procedures require cash sanction in FORM RFD-06 for cash-paid portions and re-credit to electronic ledger by FORM GST PMT-03 for ledger-paid portions; rule 96B provides recovery where export proceeds are not realised. en-us Fri, 23 Oct 2020 00:00:00 +0530 Mon, 26 Oct 2020 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134443 Aadhaar authentication is required for GST registration from 01.04.2020 and failure to authenticate triggers mandatory physical verification of the principal place of business before grant of registration; physical verification reports must be uploaded in FORM GST REG-30. Input tax credit rules for certain capital goods set useful life at five years with transitional ineligible credit adjustments and direct credit to the electronic credit ledger. Refund procedures require cash sanction in FORM RFD-06 for cash-paid portions and re-credit to electronic ledger by FORM GST PMT-03 for ledger-paid portions; rule 96B provides recovery where export proceeds are not realised. Notifications GST - States Fri, 23 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134443