Aadhaar authentication requirement introduced for GST refund and revocation filings and for bank account-PAN linkage eligibility. Mandatory Aadhaar authentication is required for specified persons linked to a registered person to be eligible to file revocation of cancellation (FORM GST REG-21), refund applications (FORM RFD-01) and refunds of integrated tax on exported goods; where Aadhaar is unavailable, prescribed identity documents and subsequent Aadhaar authentication within thirty days of allotment are required. Bank account for refund credit must be in the applicant's name and obtained on the applicant's PAN, with proprietorships required to link the proprietor's PAN 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 requirement introduced for GST refund and revocation filings and for bank account-PAN linkage eligibility.
Mandatory Aadhaar authentication is required for specified persons linked to a registered person to be eligible to file revocation of cancellation (FORM GST REG-21), refund applications (FORM RFD-01) and refunds of integrated tax on exported goods; where Aadhaar is unavailable, prescribed identity documents and subsequent Aadhaar authentication within thirty days of allotment are required. Bank account for refund credit must be in the applicant's name and obtained on the applicant's PAN, with proprietorships required to link the proprietor's PAN to the proprietor's Aadhaar.
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