Aadhaar authentication requirement expanded for GST registrants to access refund and revocation processes, with PAN linked bank accounts. A new Aadhaar authentication requirement (rule 10B) and PAN-linked bank account condition amend GST rules: bank accounts must be in the registrant's name obtained on the registrant's PAN, proprietors must link PAN with Aadhaar, and specified officers or signatories must complete Aadhaar authentication to be eligible to file revocation and refund applications, with substitute identity documents and a thirty day authentication window where Aadhaar is not yet assigned.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement expanded for GST registrants to access refund and revocation processes, with PAN linked bank accounts.
A new Aadhaar authentication requirement (rule 10B) and PAN-linked bank account condition amend GST rules: bank accounts must be in the registrant's name obtained on the registrant's PAN, proprietors must link PAN with Aadhaar, and specified officers or signatories must complete Aadhaar authentication to be eligible to file revocation and refund applications, with substitute identity documents and a thirty day authentication window where Aadhaar is not yet assigned.
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