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    <title>Sikkim Goods and Services Tax (Eighth Amendment) Rules, 2021</title>
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    <description>The amendment requires Aadhaar authentication for specified persons linked to a GST registration to access revocation of cancellation, refund procedures and export-related integrated tax refunds; it mandates bank accounts to be in the applicant&#039;s name obtained on the applicant&#039;s PAN and requires PAN-Aadhaar linkage for proprietors, prescribes alternate identity documents where Aadhaar is not allotted, and inserts procedural adjustments to rule 23, rule 45, rule 59, rule 89 and rule 96 accordingly.</description>
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