Aadhaar authentication requirement: links Aadhaar and PAN to GST registration for eligibility to file revocation and refund claims. Amendments require Aadhaar authentication for specified persons linked to a GST registration and mandate that bank account details used for GST purposes be in the name of the registered person and obtained on the person's PAN; proprietors must link their PAN with Aadhaar. Rule 10B ties Aadhaar authentication to eligibility for filing revocation applications and refund claims and permits alternate identity documents and a limited period to complete Aadhaar authentication when Aadhaar is newly 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 requirement: links Aadhaar and PAN to GST registration for eligibility to file revocation and refund claims.
Amendments require Aadhaar authentication for specified persons linked to a GST registration and mandate that bank account details used for GST purposes be in the name of the registered person and obtained on the person's PAN; proprietors must link their PAN with Aadhaar. Rule 10B ties Aadhaar authentication to eligibility for filing revocation applications and refund claims and permits alternate identity documents and a limited period to complete Aadhaar authentication when Aadhaar is newly allotted.
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