Aadhaar authentication required for registered persons to file revocation and refund claims and to receive refund credits. A new rule mandates Aadhaar authentication of proprietors, partners, directors, trustees or authorized signatories to be eligible to file revocation of cancellation applications and refund claims (including integrated tax on exports). If Aadhaar is unavailable the enrolment ID plus prescribed identity documents may be furnished and Aadhaar must be authenticated within thirty days of allotment. Refund credit will be made only to a bank account in the applicant's name obtained on the applicant's PAN, and proprietorship PAN must be linked with the proprietor's Aadhaar.