Last updated: July 8th, 2023 8:38 AM

Mandatory Aadhaar authentication for GST Refund and Revocation Application

Central Board of Indirect taxes and Customs (CBIC) has notified January 1^st, 2022 as the implementation date for Rule 10B of CGST Rules, 2017 vide Notification No. 38/2021-CT dated 21.12.2021. From January 1^st, 2021, Aadhaar authentication of registration will be mandatory for being eligible for filing a GST refund claim and application for revocation of cancellation of GST registration by assesses.

Synopsis of GST Circular

Rule 10B: Rule 10B of CGST Rules will be engaged and begun from 1st January 2022 which stipulates mandatory Aadhaar authentication for a registered person to get qualified for mentioned purposes:

• Filing of Revocation Application beneath Rule 23
• Refund Filing application under rule 89
• Refund beneath rule 96 on IGST paid exports

Rule 23: Rule 23 has existed revised to include compulsory Aadhaar authentication for filing revocation applications. Rule 89: Rule 89 has stood amended to include required Aadhaar authentication for furnishing the refund application Rule 96: Rule 96 has been rectified to include compulsory Aadhaar authentication for getting a refund in case of duty paid exports Official Notification About the Mandatory Aadhaar authentication for a registered person is attached here for reference: [pdf-embedder url="https://www.indiafilings.com/learn/wp-content/uploads/2021/12/notfctn-38-central-tax-english-2021.pdf"]

Aadhaar Authentication for Existing Registered Persons - 45^th