Aadhaar authentication requirement for GST filings now conditions refund and revocation filings and refund crediting. The amendment makes Aadhaar authentication and PAN-linked bank accounts conditions for filing revocation of cancellation applications, refund claims including export refunds, and for crediting refunds; it provides alternatives when Aadhaar is not yet assigned and requires Aadhaar authentication within thirty days of allotment, while defining eligible bank accounts as name-matched and obtained on the applicant's PAN.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement for GST filings now conditions refund and revocation filings and refund crediting.
The amendment makes Aadhaar authentication and PAN-linked bank accounts conditions for filing revocation of cancellation applications, refund claims including export refunds, and for crediting refunds; it provides alternatives when Aadhaar is not yet assigned and requires Aadhaar authentication within thirty days of allotment, while defining eligible bank accounts as name-matched and obtained on the applicant's PAN.
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