This notification introduces the CGST (Third Amendment) Rules, 2020, bringing significant procedural changes. It mandates Aadhaar authentication for GST registration (from 01 April 2020), provides for physical verification in case of authentication failure, revises ITC rules for capital goods, introduces re-credit of ITC via FORM GST PMT-03, amends refund procedures, and inserts Rule 96B for recovery of export refunds where sale proceeds are not realised. It also mandates GSTR-9C audit for taxpayers with turnover exceeding ₹5 crore for FY 2018–19.

Amendment:

This notification amends notification No. 3/2017