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    <title>Goods and Services Tax (Sixth Amendment) Rules, 2020.</title>
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    <description>Aadhaar authentication is required for registration applicants, and failure to authenticate triggers physical verification of the principal place of business before registration. The amendments revise common-capital-goods input tax credit treatment, permit re-credit of admissible refunds debited from the electronic credit ledger, and distinguish cash and credit components in tax refund claims. Export-related refunds must be repaid proportionately with interest if sale proceeds are not realised within the permitted foreign-exchange period, subject to waiver and later re-refund conditions.</description>
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