Aadhaar authentication required for registered persons to access refund and revocation application privileges under GST rules. The rules require Aadhaar authentication of specified persons linked to registered entities as a condition to file revocation of cancellation applications (FORM GST REG-21), refund claims (FORM RFD-01), and refunds of integrated tax on exported goods; alternatives include Aadhaar enrolment ID plus prescribed identity documents with mandatory Aadhaar authentication within thirty days of Aadhaar allotment. Bank account details for refund credit must be in the applicant's name and obtained on the applicant's PAN, and for proprietorships the proprietor's PAN must be linked to the proprietor's 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 required for registered persons to access refund and revocation application privileges under GST rules.
The rules require Aadhaar authentication of specified persons linked to registered entities as a condition to file revocation of cancellation applications (FORM GST REG-21), refund claims (FORM RFD-01), and refunds of integrated tax on exported goods; alternatives include Aadhaar enrolment ID plus prescribed identity documents with mandatory Aadhaar authentication within thirty days of Aadhaar allotment. Bank account details for refund credit must be in the applicant's name and obtained on the applicant's PAN, and for proprietorships the proprietor's PAN must be linked to the proprietor's Aadhaar.
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