https://www.taxtmi.com/notifications?id=135218 Amendments require biometric/Aadhaar authentication or equivalent KYC verification at notified Facilitation Centres as part of registration completion, extend timelines and provide deemed approval if officers do not act; set a comparison-driven suspension regime using FORM GST REG-31 for discrepancies between section 39 returns and FORM GSTR-1, bar refunds during suspension, restrict furnishing of GSTR-1 where GSTR-3B is not filed, and impose conditional limits on use of electronic credit ledger with specified exemptions and Commissioner discretion. en-us Tue, 09 Feb 2021 00:00:00 +0530 Sat, 20 Feb 2021 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135218 Amendments require biometric/Aadhaar authentication or equivalent KYC verification at notified Facilitation Centres as part of registration completion, extend timelines and provide deemed approval if officers do not act; set a comparison-driven suspension regime using FORM GST REG-31 for discrepancies between section 39 returns and FORM GSTR-1, bar refunds during suspension, restrict furnishing of GSTR-1 where GSTR-3B is not filed, and impose conditional limits on use of electronic credit ledger with specified exemptions and Commissioner discretion. Notifications GST - States Tue, 09 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135218