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    <title>Nagaland Goods and Services Tax (Fifty Ninth Amendment) Rules, 2021</title>
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    <description>Amendments require Aadhaar authentication for specified persons linked to a GST registration and mandate that bank account details used for GST purposes be in the name of the registered person and obtained on the person&#039;s PAN; proprietors must link their PAN with Aadhaar. Rule 10B ties Aadhaar authentication to eligibility for filing revocation applications and refund claims and permits alternate identity documents and a limited period to complete Aadhaar authentication when Aadhaar is newly allotted.</description>
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