https://www.taxtmi.com/notifications?id=135240 The rules mandate Aadhaar authentication for GST registration and require physical verification and FORM GST REG-30 upload when authentication fails. Input tax credit for certain capital goods is to be credited to the electronic credit ledger with a five-year useful life and transitional adjustments where classifications change, declared in FORM GSTR-3B. Refund procedures are amended to re-credit admissible refunds debited from the electronic credit ledger via FORM GST PMT-03, to sanction cash refunds in FORM RFD-06, and to recover refunds paid on exports if foreign exchange proceeds are not realised, subject to RBI write-off exceptions. en-us Sat, 08 Aug 2020 00:00:00 +0530 Tue, 23 Feb 2021 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135240 The rules mandate Aadhaar authentication for GST registration and require physical verification and FORM GST REG-30 upload when authentication fails. Input tax credit for certain capital goods is to be credited to the electronic credit ledger with a five-year useful life and transitional adjustments where classifications change, declared in FORM GSTR-3B. Refund procedures are amended to re-credit admissible refunds debited from the electronic credit ledger via FORM GST PMT-03, to sanction cash refunds in FORM RFD-06, and to recover refunds paid on exports if foreign exchange proceeds are not realised, subject to RBI write-off exceptions. Notifications GST - States Sat, 08 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135240