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
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
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
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