Aadhaar authentication requirement now conditions eligibility for filing certain GST revocation and refund applications. Registered persons must undergo Aadhaar authentication of the relevant individual (proprietor, partner, karta, director, authorized signatory, managing committee member, or trustee) to be eligible to file revocation of cancellation applications, refund claims (FORM RFD-01), and export-related integrated tax refunds; where Aadhaar is not assigned, specified identity documents or an enrolment ID may be furnished and Aadhaar authenticated within thirty days of allotment. Bank account details must be in the name of the registered person and obtained on the registered person's PAN; proprietorships require the proprietor's PAN to be linked with 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 now conditions eligibility for filing certain GST revocation and refund applications.
Registered persons must undergo Aadhaar authentication of the relevant individual (proprietor, partner, karta, director, authorized signatory, managing committee member, or trustee) to be eligible to file revocation of cancellation applications, refund claims (FORM RFD-01), and export-related integrated tax refunds; where Aadhaar is not assigned, specified identity documents or an enrolment ID may be furnished and Aadhaar authenticated within thirty days of allotment. Bank account details must be in the name of the registered person and obtained on the registered person's PAN; proprietorships require the proprietor's PAN to be linked with the proprietor's Aadhaar.
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