Amends CGST Rules to introduce Aadhaar authentication for GST registration. Revises provisions relating to physical verification of business premises. Introduces changes in input tax credit on capital goods, refunds, zero-rated supplies and recovery of refunds. Updates rules relating to audit, electronic credit ledger and refund procedures.
Effective Date: 23.03.2020 (specific provisions effective from 01.04.2020 and other specified dates)