https://www.taxtmi.com/notifications?id=137436 The amendment mandates Aadhaar authentication for GST registration and, if unmet, requires physical verification and upload of FORM GST REG-30; prescribes electronic intimation for composition taxpayers and deadlines for FORM GST ITC-03; permits companies to verify GSTR-3B by EVC temporarily and requires cumulative ITC adjustments in a later return; extends useful life treatment and adjustment rules for capital goods credits; enables SMS/OTP filing for nil GSTR-3B returns; allows re crediting of wrongly debited electronic credit via FORM GST PMT-03; sets recovery and refund procedures where export proceeds are not realised; and inserts an undertaking in FORM GST RFD-01. en-us Wed, 22 Jul 2020 00:00:00 +0530 Tue, 11 Jan 2022 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137436 The amendment mandates Aadhaar authentication for GST registration and, if unmet, requires physical verification and upload of FORM GST REG-30; prescribes electronic intimation for composition taxpayers and deadlines for FORM GST ITC-03; permits companies to verify GSTR-3B by EVC temporarily and requires cumulative ITC adjustments in a later return; extends useful life treatment and adjustment rules for capital goods credits; enables SMS/OTP filing for nil GSTR-3B returns; allows re crediting of wrongly debited electronic credit via FORM GST PMT-03; sets recovery and refund procedures where export proceeds are not realised; and inserts an undertaking in FORM GST RFD-01. Notifications GST - States Wed, 22 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137436