The government of Delhi specifies that Delhi Goods and services tax (3rd alteration) Rules, 2020 to change the rules Delhi Goods and services tax 2017. On providing the application the notification reveals that the applicant is liable for the testimonial process of Aadhar number for giving the enrollment from April 1, 2020.
There occurs a provision which specifies the individual other than those pointed under section 25(6D) is unable to authenticate the Aadhaar number 
Get the details regarding the complete procedure of GST registration via Aadhaar authentication for a new user on the official government portal. Read more stated in Act 8(4A) then the enrollment will be authorised after the physical verification of the place where the business resides in front of the entitled person within 60 days of the application date stated in rule 25 along with the provisions of sub-rule(5) will not be imposed in this type of cases.
Clearing the steps for Physical verification in business premises in such cases the notice tells about the point on which the proper officer satisfied in the context of physical verification of the place of business of a person, is needed due to the failure of authentication of Aadhar or some reason post permit of enrolment or prior to permitting the enrolment he might have this verification for the business place in front of the entitled person to whom all the documents such as photographs, verification report has done and is been uploaded in form GST REG-30 on the ordinary portal with not more than 15 days of a time limit as verification date.
“Where, upon examination of the application of refund of any amount paid as tax other than the refund of tax paid on zero-rated supplies or deemed export, the proper officer is satisfied that a refund under sub-section (5) of section 54 of the Act is due and payable to the applicant, he shall make an order in form RFD-06 sanctioning the amount of refund to be paid, in cash, proportionate to the amount debited in cash against the total amount paid for discharging tax liability for the relevant period, mentioning therein the amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable and for the remaining amount which has been debited from the electronic credit ledger for making payment of such tax, the proper officer shall issue form GST PMT-03 re-crediting the said amount as Input Tax Credit 
A complete guide for understanding the basics of input tax credit and it calculation with detailed examples under GST (Goods and Services Tax) India. Read more in electronic credit ledger,”
Under rule 96B the Delhi Goods and Services Tax Rules, 2017, which says that the recovery or refund of the unutilized input tax credit of the integrated tax given on the export of goods in which the export proceeds cannot be discovered.
In the rules, in form GST RFD 01 
The Delhi Government announced the Delhi GST (Goods and Services Tax) (Seventh Amendment) Rules, 2019. The announcement attempts to change the Delhi GST Rules. Read more , following the notice under rule 89(2)(g), the rule also states that the information in which it is composed that an appellant can give the amount of refund sanctioned to the Government including the interest in case of non-receipt of foreign exchange remittances as per the clause of section 16 of the IGST Act, 2017 held with rule 96B of the CGST Rules 2017. The change applied is w.e.f 23rd March 2020.
