<h1>Aadhaar Authentication Required for GST Registration and Refunds Effective January 1, 2022, per Notification No. 38/2021-CT.</h1> The Central Government has mandated Aadhaar authentication for registered persons under the Goods and Services Tax (GST) framework, effective January 1, 2022, as per Notification No. 38/2021-CT. This requirement applies to filing applications for revocation of registration cancellation and refund claims. Those without an Aadhaar number must undergo e-KYC verification by providing an Aadhaar Enrolment ID and additional identification documents such as a bank passbook, voter ID, passport, or driving license. Aadhaar authentication must be completed within 30 days of receiving an Aadhaar number to facilitate the GST system's processing of IGST refund data.