Aadhaar authentication for GST refunds and registration-linked actions now required, with PAN-linked bank accounts for credits. Aadhaar authentication is required under new rule 10B for proprietors, partners, directors and specified persons to be eligible to file revocation of cancellation, refund applications (FORM RFD-01) and refunds of integrated tax on exports; alternative identity documents and enrolment ID are allowed pending Aadhaar allotment, with authentication within thirty days of allotment. Rule 96C defines refund credit bank accounts as those in the applicant's name obtained on the applicant's PAN, and proprietorship PANs 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 for GST refunds and registration-linked actions now required, with PAN-linked bank accounts for credits.
Aadhaar authentication is required under new rule 10B for proprietors, partners, directors and specified persons to be eligible to file revocation of cancellation, refund applications (FORM RFD-01) and refunds of integrated tax on exports; alternative identity documents and enrolment ID are allowed pending Aadhaar allotment, with authentication within thirty days of allotment. Rule 96C defines refund credit bank accounts as those in the applicant's name obtained on the applicant's PAN, and proprietorship PANs must be linked to the proprietor's Aadhaar.
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