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    <title>Jharkhand Goods and Services Tax (Tenth Amendment) Rules, 2020</title>
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    <description>Amendments require Aadhaar authentication for GST registration applications (except specified exclusions), make the application date the date of Aadhaar authentication or the earlier prescribed filing limit, and provide that failure to undergo or to opt for Aadhaar authentication triggers physical verification of the business premises (subject to substitute document verification with senior officer approval). The rules also modify timelines and permissive language for proper officer actions and create deemed approval where the officer does not act within the revised periods.</description>
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