https://www.taxtmi.com/article/detailed?id=10922 Amendments revise registration verification to require validation of PAN-linked mobile and email and mandate Aadhaar-based authentication with biometric and document verification at Facilitation Centres for identified applicants; Rule 9 allows physical verification based on portal risk parameters or officer approval. Rule 37 and new Rule 37A require reversal of input tax credit where consideration or the supplier's GST return remains unpaid, with interest consequences and provision for re availment once the supplier files the return. Invoice rules require recipient address particulars for supplies to unregistered persons and link invoice reporting to outstanding intimations under rule 88C. en-us Fri, 30 Dec 2022 12:21:08 +0530 Fri, 30 Dec 2022 12:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10922 Amendments revise registration verification to require validation of PAN-linked mobile and email and mandate Aadhaar-based authentication with biometric and document verification at Facilitation Centres for identified applicants; Rule 9 allows physical verification based on portal risk parameters or officer approval. Rule 37 and new Rule 37A require reversal of input tax credit where consideration or the supplier's GST return remains unpaid, with interest consequences and provision for re availment once the supplier files the return. Invoice rules require recipient address particulars for supplies to unregistered persons and link invoice reporting to outstanding intimations under rule 88C. Articles Goods and Services Tax - GST Fri, 30 Dec 2022 12:21:08 +0530 https://www.taxtmi.com/article/detailed?id=10922