Aadhaar authentication required for GST refund and revocation filings; PAN linked bank accounts mandated for refund credits. The amendment mandates Aadhaar authentication for proprietors, partners, directors, trustees or authorized signatories of registered persons as an eligibility condition to file revocation of cancellation, refund applications in FORM RFD-01, and refunds of integrated tax on exports; allows temporary use of Aadhaar enrolment ID or specified identity documents pending Aadhaar allotment with a thirty day authentication deadline; requires refund credit bank accounts to be in the applicant's name and obtained on the applicant's PAN, and mandates PAN-Aadhaar linkage for proprietorships.
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 required for GST refund and revocation filings; PAN linked bank accounts mandated for refund credits.
The amendment mandates Aadhaar authentication for proprietors, partners, directors, trustees or authorized signatories of registered persons as an eligibility condition to file revocation of cancellation, refund applications in FORM RFD-01, and refunds of integrated tax on exports; allows temporary use of Aadhaar enrolment ID or specified identity documents pending Aadhaar allotment with a thirty day authentication deadline; requires refund credit bank accounts to be in the applicant's name and obtained on the applicant's PAN, and mandates PAN-Aadhaar linkage for proprietorships.
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