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    <title>Himachal Pradesh Goods and Services Tax (Eight Amendment) Rules, 2021</title>
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    <description>The rules require Aadhaar authentication of specified persons linked to registered entities as a condition to file revocation of cancellation applications (FORM GST REG-21), refund claims (FORM RFD-01), and refunds of integrated tax on exported goods; alternatives include Aadhaar enrolment ID plus prescribed identity documents with mandatory Aadhaar authentication within thirty days of Aadhaar allotment. Bank account details for refund credit must be in the applicant&#039;s name and obtained on the applicant&#039;s PAN, and for proprietorships the proprietor&#039;s PAN must be linked to the proprietor&#039;s Aadhaar.</description>
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