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    <title>Analysis of GST Notifications dt’ed 31st July 2023</title>
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    <description>Rule 8(4A) now mandates Aadhaar authentication for GST applicants and, for portal identified risky cases, biometric Aadhaar authentication, applicant or representative photography, and in person original document verification at Commissioner notified Facilitation Centres before registration is complete. Notifications also continue an aggregate turnover exemption from annual return filing, permit consent based sharing of GST data with RBI regulated Account Aggregators, allow limited enrolment for non GST persons to supply goods via e commerce under PAN validation, centralise adjudication of notices for distinct GSTINs in a single Central Tax office, and restrict export with tax benefits for specified goods.</description>
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