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2020 ] GST PITARA J5
(v) Insert proviso to Rule 80(3) to provide that every registered person
whose aggregate turnover during the financial year 2018-2019 ex-
ceeds ` five crore shall get his accounts audited as specified under
Section 35(5) and he shall furnish a copy of audited annual accounts
and a reconciliation statement, duly certified, in FORM GSTR-9C
for the financial year 2018-2019.
(vi) Insert sub-rule (4A) in Rule 86 to provide that where a registered
person has claimed refund of any amount paid as tax wrongly paid
or paid in excess for which debit has been made from the electronic
credit ledger, the said amount, if found admissible, shall be re-
credited to the electronic credit ledger by the proper officer by an
order made in FORM GST PMT-03.
(vii) Substitute clause (C) in Rule 89(4) to define the term “Turnover of
zero-rated supply of goods”.
(viii) Insert sub-rule (1A) in Rule 92 to prescribe procedure for grant of
refund of specified tax and accordingly amend sub-rules (4) and (5).
(ix) Insert Explanation in Rule 96(10)(b) retrospectively w.e.f. 23-10-
2017.
(x) Insert Rule 96B. Recovery of refund of unutilised input tax cred-
it or integrated tax paid on export of goods where export proceeds
not realised.
(xi) Substitute the words “proper officer” for the word “Commissioner”
in Rule 141(2) to provide that where the taxable person fails to pay
the amount of tax, interest and penalty in respect of seized perisha-
ble or hazardous goods, the proper officer may dispose of the seized
goods to adjust the amount realised thereby against the tax, interest,
penalty, or any other amount payable in respect of such goods or
things.
(xii) Insert Undertaking in FORM GST RFD-01, after the declaration
under Rule 89(2)(g). — Notification No. 16/2020-C.T., dated 23-3-2020.
(See page S7)
Proof of possession of Aadhaar Number shall not to apply to specified
persons. — The Central Government has notified that, w.e.f. 1-4-2020, the provi-
sions of Section 25(6B) or (6C) regarding proof of possession of Aadhaar Number
shall not apply to a person who is not a citizen of India or to a class of persons
other than the specified class of persons. — Notification No. 17/2020-C.T., dated
23-3-2020. (See page S11)
Registration - W.e.f. 1-4-2020, an Individual to undergo authentication
of Aadhaar number to be eligible for registration. — The Central Government
has notified that w.e.f. 1-4-2020 an individual shall undergo authentication, of
Aadhaar number in order to be eligible for registration. However, if Aadhaar
number is not assigned to the said individual, he shall be offered alternate and
viable means of identification. — Notification No. 18/2020-C.T., dated 23-3-2020.
(See page S11)
Registration - W.e.f. 1-4-2020, authorised signatory; Managing and Au-
thorised partners of a partnership firm; and Karta of an Hindu undivided fam-
ily to undergo authentication of possession of Aadhaar number to be eligible
for registration. — The Central Government has notified that w.e.f. 1-4-2020 (a)

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