Aadhaar authentication requirement for registered persons now conditions eligibility to file revocation and refund applications. Aadhaar authentication is required under new rule 10B for specified persons linked to a registered person as a condition to file revocation applications (FORM GST REG-21), refund applications (FORM RFD-01), and claims for integrated tax on exports; where Aadhaar is unavailable an enrolment ID plus an accepted identity document may be furnished and authentication must occur within thirty days of Aadhaar allotment. Bank accounts for refund credit must be in the applicant's name and obtained on PAN, with proprietors' PAN linked to their Aadhaar.
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 for registered persons now conditions eligibility to file revocation and refund applications.
Aadhaar authentication is required under new rule 10B for specified persons linked to a registered person as a condition to file revocation applications (FORM GST REG-21), refund applications (FORM RFD-01), and claims for integrated tax on exports; where Aadhaar is unavailable an enrolment ID plus an accepted identity document may be furnished and authentication must occur within thirty days of Aadhaar allotment. Bank accounts for refund credit must be in the applicant's name and obtained on PAN, with proprietors' PAN linked to their Aadhaar.
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