The Central Government vide Notification No. 38/2021-CT dated 21.12.2021 has notified January 1, 2022 as the implementation date for Rule 10B of CGST Rules, 2017.

In the said rule, it is mandatory for the registered person to undergo Aadhaar authentication for the below purposes,

1. Filing of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23 of CGST Rules, 2017
2. Filing of refund application in FORM RFD-01 under Rule 89 of CGST Rules, 2017
3. Refund of the IGST paid on goods exported out of India under Rule 96 of CGST Rules, 2017.

The taxable person, who have not yet authenticated their Aadhaar, may like to go through this authentication process before filing the above two applications and enabling GST system to validate and transmit the IGST refund data from GST system to ICEGATE system.

If Aadhaar number has not been assigned to the concern person for Aadhaar authentication as specified above, such person may undergo e-KYC verification by furnishing the following:

(a) She/he will feed Aadhaar Enrolment ID and upload the acknowledgement; and
(b) She/he shall also upload any one of the following documents:

(i) Bank passbook with photograph; or
(ii) Voter identity card issued by the Election Commission of India; or
(iii) Passport; or
(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):

Provided further that such person shall undergo the Aadhaar authentication within a period of thirty days from allotment of the Aadhaar number.

Aadhaar authentication or e-KYC verification before filing of refund may be completed by navigating to "Dashboard > My Profile > Aadhaar Authentication Status"

Thanking You,
Team GSTN

Aadhaar authentication required for GST revocation and refund filings; e KYC alternative with subsequent authentication timeline applies. Mandatory Aadhaar authentication is required under Rule 10B for filing FORM GST REG-21 (revocation of cancellation), FORM RFD-01 (refund applications), and for IGST refunds on exports, to enable validation and transmission of refund data. If an Aadhaar number is not yet allotted, a taxable person may complete interim e-KYC by submitting the Aadhaar Enrolment ID plus one specified identity document, and must undergo Aadhaar authentication within thirty days of Aadhaar allotment. Authentication or e-KYC is completed via Dashboard > My Profile > Aadhaar Authentication Status on the GST portal.