Aadhaar authentication requirement governs GST refund claims, revocation applications, and export tax refunds for registered persons. A registered person, other than a person notified under section 25(6D), must undergo Aadhaar authentication of the specified proprietor, partner, karta, managing director, whole-time director, committee member, trustee, or authorised signatory to be eligible for filing revocation of cancellation, refund applications, and refund of integrated tax on exports. If Aadhaar has not been allotted, the person may furnish an Aadhaar enrolment ID slip with prescribed identification documents, and authentication must be completed within thirty days of Aadhaar allotment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement governs GST refund claims, revocation applications, and export tax refunds for registered persons.
A registered person, other than a person notified under section 25(6D), must undergo Aadhaar authentication of the specified proprietor, partner, karta, managing director, whole-time director, committee member, trustee, or authorised signatory to be eligible for filing revocation of cancellation, refund applications, and refund of integrated tax on exports. If Aadhaar has not been allotted, the person may furnish an Aadhaar enrolment ID slip with prescribed identification documents, and authentication must be completed within thirty days of Aadhaar allotment.
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