https://www.taxtmi.com/notifications?id=135064 Amendments require biometric Aadhaar authentication or biometric and document-based KYC with in-person verification for registration completion; extend timelines and condition registration grant on physical verification where Aadhaar authentication is not completed or officer deems it fit; introduce reconciliation-based suspension where significant discrepancies exist between returns, GSTR-1 and supplier data, bar refunds during suspension, and add a rule limiting use of electronic credit ledger to discharge almost all output tax liability for high-value taxable supplies subject to specified exemptions and Commissioner's discretion. en-us Thu, 31 Dec 2020 00:00:00 +0530 Sat, 23 Jan 2021 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135064 Amendments require biometric Aadhaar authentication or biometric and document-based KYC with in-person verification for registration completion; extend timelines and condition registration grant on physical verification where Aadhaar authentication is not completed or officer deems it fit; introduce reconciliation-based suspension where significant discrepancies exist between returns, GSTR-1 and supplier data, bar refunds during suspension, and add a rule limiting use of electronic credit ledger to discharge almost all output tax liability for high-value taxable supplies subject to specified exemptions and Commissioner's discretion. Notifications GST - States Thu, 31 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135064