Aadhaar authentication requirement now conditions eligibility to file certain GST refund and revocation applications. The amendment conditions key GST actions on Aadhaar authentication and PAN-linked bank accounts: bank accounts must be in the registered person's name and obtained on the person's PAN, proprietors must link PAN with Aadhaar, and Rule 10B requires Aadhaar authentication of specified responsible individuals to be eligible to file revocation of cancellation, refund applications, and export-related integrated tax refunds; alternate ID documents and time-bound Aadhaar enrolment rules apply where Aadhaar is not yet allotted.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement now conditions eligibility to file certain GST refund and revocation applications.
The amendment conditions key GST actions on Aadhaar authentication and PAN-linked bank accounts: bank accounts must be in the registered person's name and obtained on the person's PAN, proprietors must link PAN with Aadhaar, and Rule 10B requires Aadhaar authentication of specified responsible individuals to be eligible to file revocation of cancellation, refund applications, and export-related integrated tax refunds; alternate ID documents and time-bound Aadhaar enrolment rules apply where Aadhaar is not yet allotted.
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