https://www.taxtmi.com/notifications?id=134997 Amendments require biometric Aadhaar authentication or alternative KYC verification at notified facilitation centres for registration completeness; extend officer action timelines and provide for deemed approvals where officers fail to act; expand cancellation and suspension grounds to include improper input tax credit and discrepancies between GSTR-1 and returns, introduce FORM GST REG-31 for suspension notices with a thirty-day reply period, bar refunds during suspension, and impose restrictions on use of electronic credit ledger for discharging output tax subject to specified exceptions and Commissioner discretion. en-us Mon, 04 Jan 2021 00:00:00 +0530 Thu, 07 Jan 2021 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134997 Amendments require biometric Aadhaar authentication or alternative KYC verification at notified facilitation centres for registration completeness; extend officer action timelines and provide for deemed approvals where officers fail to act; expand cancellation and suspension grounds to include improper input tax credit and discrepancies between GSTR-1 and returns, introduce FORM GST REG-31 for suspension notices with a thirty-day reply period, bar refunds during suspension, and impose restrictions on use of electronic credit ledger for discharging output tax subject to specified exceptions and Commissioner discretion. Notifications GST - States Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134997