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    <title>Punjab Goods and Services Tax (Fifth Amendment) Rules, 2024.</title>
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    <description>Rule 8 governing Punjab GST registration is amended, generally with effect from 11 September 2024, to replace the Aadhaar-authentication process for applicants other than persons notified under section 25(6D). Where common-portal data analysis and risk parameters identify an Aadhaar-authenticating applicant, completion additionally requires biometric-based Aadhaar authentication, a photograph, and verification of original uploaded documents at a facilitation centre notified for this purpose.</description>
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