Aadhaar authentication requirement for specified registrants restricts eligibility for certain GST refunds and revocation filings and mandates PAN based bank accounts. Amendments require Aadhaar authentication of specified persons associated with a registered person and mandate that refund credit bank accounts be in the applicant's name and obtained on the applicant's PAN; proprietors' PANs must be linked to Aadhaar. These conditions apply to eligibility for filing revocation of cancellation, refund applications including integrated tax on exports, and are incorporated into rules governing filing, periodicity and refund procedures, with a two year window for certain refunds that arise from recharacterisation of supplies.
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 specified registrants restricts eligibility for certain GST refunds and revocation filings and mandates PAN based bank accounts.
Amendments require Aadhaar authentication of specified persons associated with a registered person and mandate that refund credit bank accounts be in the applicant's name and obtained on the applicant's PAN; proprietors' PANs must be linked to Aadhaar. These conditions apply to eligibility for filing revocation of cancellation, refund applications including integrated tax on exports, and are incorporated into rules governing filing, periodicity and refund procedures, with a two year window for certain refunds that arise from recharacterisation of supplies.
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