https://www.taxtmi.com/notifications?id=135418 Amendments require biometric-based Aadhaar authentication or alternative biometric/KYC verification at facilitation centres for registration completeness; extend registration timelines and permit physical verification. Rules introduce returns-matching comparisons triggering suspension of registration via FORM GST REG-31 where significant discrepancies exist, bar refunds during suspension and allow revocation by the proper officer. New rule 86B restricts use of electronic credit ledger to discharge most output tax for large monthly taxable supplies, subject to specified exceptions and discretionary removal by the Chief Commissioner. en-us Tue, 16 Mar 2021 00:00:00 +0530 Sat, 03 Apr 2021 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135418 Amendments require biometric-based Aadhaar authentication or alternative biometric/KYC verification at facilitation centres for registration completeness; extend registration timelines and permit physical verification. Rules introduce returns-matching comparisons triggering suspension of registration via FORM GST REG-31 where significant discrepancies exist, bar refunds during suspension and allow revocation by the proper officer. New rule 86B restricts use of electronic credit ledger to discharge most output tax for large monthly taxable supplies, subject to specified exceptions and discretionary removal by the Chief Commissioner. Notifications GST - States Tue, 16 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135418