Aadhaar authentication requirement for GST registrants to access refund and revocation processes, with PAN-linked bank accounts mandated. Aadhaar authentication and PAN-linked bank account requirements are mandated for registered persons to be eligible to file revocation of cancellation (FORM GST REG-21), refund applications (FORM RFD-01), and refund of integrated tax on exports. If Aadhaar is not assigned, specified identity documents or an Aadhaar Enrolment ID slip may be furnished, and Aadhaar authentication must be completed within thirty days of allotment. For proprietorships, the proprietor's PAN must be linked with the proprietor's Aadhaar. The rule set also revises specified filing periods and defines 'bank account' for refund credits as an account in the applicant's name obtained on the applicant's PAN.
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 GST registrants to access refund and revocation processes, with PAN-linked bank accounts mandated.
Aadhaar authentication and PAN-linked bank account requirements are mandated for registered persons to be eligible to file revocation of cancellation (FORM GST REG-21), refund applications (FORM RFD-01), and refund of integrated tax on exports. If Aadhaar is not assigned, specified identity documents or an Aadhaar Enrolment ID slip may be furnished, and Aadhaar authentication must be completed within thirty days of allotment. For proprietorships, the proprietor's PAN must be linked with the proprietor's Aadhaar. The rule set also revises specified filing periods and defines "bank account" for refund credits as an account in the applicant's name obtained on the applicant's PAN.
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