https://www.taxtmi.com/notifications?id=146343 The amendments make specified registration-revocation and refund processes subject to Aadhaar authentication and require refund-credit bank accounts to be held in the applicant's name and obtained on the applicant's Permanent Account Number. Proprietorship concerns require the proprietor's Permanent Account Number to be linked with Aadhaar. A claimant may electronically seek refund of tax paid on a supply treated as intra-State but later determined to be inter-State, within the prescribed two-year period. The rules also revise job-work reporting periods and outward-supply filing restrictions. en-us Fri, 22 Oct 2021 00:00:00 +0530 Thu, 23 Jul 2026 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146343 The amendments make specified registration-revocation and refund processes subject to Aadhaar authentication and require refund-credit bank accounts to be held in the applicant's name and obtained on the applicant's Permanent Account Number. Proprietorship concerns require the proprietor's Permanent Account Number to be linked with Aadhaar. A claimant may electronically seek refund of tax paid on a supply treated as intra-State but later determined to be inter-State, within the prescribed two-year period. The rules also revise job-work reporting periods and outward-supply filing restrictions. Notifications GST - States Fri, 22 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146343