Central Goods and Services Tax (Eighth Amendment) Rules, 2021. - 35/2021 - Central GST (CGST)

Aadhaar authentication for registered persons linked to PAN and bank accounts for eligibility to claim GST refunds and revocations.

Mandatory Aadhaar authentication of specified persons and PAN-linked bank accounts are required for eligibility to file applications for revocation of cancellation and for certain refund claims, including refund of integrated tax on exported goods. Where Aadhaar is not assigned, an enrolment ID plus prescribed identity documents may be furnished, and authentication must be completed within thirty days of Aadhaar allotment. Bank accounts for refund credit must be in the applicant's name and obtained on the applicant's PAN; proprietorships must link the proprietor's PAN with the proprietor's Aadhaar.