Aadhaar authentication now required for specified GST refunds and revocation filings; refunds must use PAN-linked bank accounts. The amendment mandates Aadhaar authentication of designated persons associated with a registered person for filing revocation applications, refund claims (FORM RFD-01), and integrated tax refunds on exported goods; provides alternative identity documents and a thirty-day rule to complete Aadhaar authentication after allotment; links rule 10B authentication to rule 23, rule 89, and rule 96 refund provisions; allows filing of refund claims for supplies recharacterised as inter-State within a two-year window; and requires refund credits to be made to a PAN-linked bank account in the applicant's name, with proprietors' PAN linked to Aadhaar.
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Aadhaar authentication now required for specified GST refunds and revocation filings; refunds must use PAN-linked bank accounts.
The amendment mandates Aadhaar authentication of designated persons associated with a registered person for filing revocation applications, refund claims (FORM RFD-01), and integrated tax refunds on exported goods; provides alternative identity documents and a thirty-day rule to complete Aadhaar authentication after allotment; links rule 10B authentication to rule 23, rule 89, and rule 96 refund provisions; allows filing of refund claims for supplies recharacterised as inter-State within a two-year window; and requires refund credits to be made to a PAN-linked bank account in the applicant's name, with proprietors' PAN linked to Aadhaar.
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