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    <title>Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017</title>
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    <description>Aadhaar authentication is mandated for specified categories of registered persons to be eligible to file applications for revocation of cancellation of registration, for filing refund applications, and for claiming refund of integrated tax on exported goods; where Aadhaar is not yet assigned specified alternative identity documents and an Aadhaar enrolment ID slip must be furnished and authentication completed within a statutory period. Bank accounts for refund credits must be in the applicant&#039;s name and obtained on the applicant&#039;s PAN, with PAN-Aadhaar linkage required for proprietors.</description>
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