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    <title>West Bengal Goods and Services Tax (Eighth Amendment) Rules, 2021</title>
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    <description>The amendment mandates Aadhaar authentication for proprietors, partners, directors, trustees or authorized signatories of registered persons as an eligibility condition to file revocation of cancellation, refund applications in FORM RFD-01, and refunds of integrated tax on exports; allows temporary use of Aadhaar enrolment ID or specified identity documents pending Aadhaar allotment with a thirty day authentication deadline; requires refund credit bank accounts to be in the applicant&#039;s name and obtained on the applicant&#039;s PAN, and mandates PAN-Aadhaar linkage for proprietorships.</description>
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    <pubDate>Thu, 21 Oct 2021 00:00:00 +0530</pubDate>
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