Aadhaar authentication requirement: links Aadhaar and PAN to GST registration for refund and revocation processes. The amendment requires Aadhaar authentication for specified persons linked to a GST registration to access revocation of cancellation, refund procedures and export-related integrated tax refunds; it mandates bank accounts to be in the applicant's name obtained on the applicant's PAN and requires PAN-Aadhaar linkage for proprietors, prescribes alternate identity documents where Aadhaar is not allotted, and inserts procedural adjustments to rule 23, rule 45, rule 59, rule 89 and rule 96 accordingly.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement: links Aadhaar and PAN to GST registration for refund and revocation processes.
The amendment requires Aadhaar authentication for specified persons linked to a GST registration to access revocation of cancellation, refund procedures and export-related integrated tax refunds; it mandates bank accounts to be in the applicant's name obtained on the applicant's PAN and requires PAN-Aadhaar linkage for proprietors, prescribes alternate identity documents where Aadhaar is not allotted, and inserts procedural adjustments to rule 23, rule 45, rule 59, rule 89 and rule 96 accordingly.
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