Aadhaar authentication requirement now conditions eligibility to file GST refund and revocation applications, with PAN-linked bank account rule applying. The rules require Aadhaar authentication of specified persons associated with a registered person and linkage of the applicant's bank account to the applicant's Permanent Account Number; this authentication is mandatory to file applications for revocation of cancellation of registration, refund claims in FORM RFD-01, and for refund of integrated tax on goods exported out of India, with alternative identity-document procedures and a thirty-day period to authenticate after Aadhaar allotment.
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 now conditions eligibility to file GST refund and revocation applications, with PAN-linked bank account rule applying.
The rules require Aadhaar authentication of specified persons associated with a registered person and linkage of the applicant's bank account to the applicant's Permanent Account Number; this authentication is mandatory to file applications for revocation of cancellation of registration, refund claims in FORM RFD-01, and for refund of integrated tax on goods exported out of India, with alternative identity-document procedures and a thirty-day period to authenticate after Aadhaar allotment.
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