Aadhaar authentication required for GST refund and revocation applications, with refunds credited only to PAN-linked bank accounts. Amendments require Aadhaar authentication of specified persons (proprietor, partner, karta, specified directors, office-bearers, trustees or authorized signatories) to be eligible to file revocation of cancellation (FORM GST REG-21), refund applications (FORM RFD-01) and integrated tax export refunds; bank accounts for refunds must be in the applicant's name and obtained on the applicant's PAN, and proprietors must link PAN with Aadhaar or provide enrolment ID and specified identity documents until Aadhaar is allotted.
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 GST refund and revocation applications, with refunds credited only to PAN-linked bank accounts.
Amendments require Aadhaar authentication of specified persons (proprietor, partner, karta, specified directors, office-bearers, trustees or authorized signatories) to be eligible to file revocation of cancellation (FORM GST REG-21), refund applications (FORM RFD-01) and integrated tax export refunds; bank accounts for refunds must be in the applicant's name and obtained on the applicant's PAN, and proprietors must link PAN with Aadhaar or provide enrolment ID and specified identity documents until Aadhaar is allotted.
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