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    <title>Punjab Goods and Services Tax (Fourteenth Amendment) Rules, 2022</title>
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    <description>From dates separately notified, amended Rule 10A requires bank-account details to relate to an account in the registered person&#039;s name and obtained on that person&#039;s PAN, with proprietorship PAN-Aadhaar linkage. Rule 10B requires Aadhaar authentication by the representative applicable to the entity for applications to revoke cancelled registration, FORM GST RFD-01 refund applications, and integrated-tax refunds on exported goods. Where Aadhaar has not been assigned, the relevant person must furnish an Aadhaar Enrolment ID slip with a photograph-bearing bank passbook, voter identity card, passport, or driving licence, then undergo authentication within 30 days after Aadhaar allotment. Refund credit is limited to an applicant account in the applicant&#039;s name and obtained on the applicant&#039;s PAN.</description>
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    <pubDate>Fri, 11 Nov 2022 00:00:00 +0530</pubDate>
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      <description>From dates separately notified, amended Rule 10A requires bank-account details to relate to an account in the registered person&#039;s name and obtained on that person&#039;s PAN, with proprietorship PAN-Aadhaar linkage. Rule 10B requires Aadhaar authentication by the representative applicable to the entity for applications to revoke cancelled registration, FORM GST RFD-01 refund applications, and integrated-tax refunds on exported goods. Where Aadhaar has not been assigned, the relevant person must furnish an Aadhaar Enrolment ID slip with a photograph-bearing bank passbook, voter identity card, passport, or driving licence, then undergo authentication within 30 days after Aadhaar allotment. Refund credit is limited to an applicant account in the applicant&#039;s name and obtained on the applicant&#039;s PAN.</description>
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      <pubDate>Fri, 11 Nov 2022 00:00:00 +0530</pubDate>
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