Aadhaar authentication required for GST refund and revocation filings; PAN-linked bank accounts mandated for refund credit. The amendment mandates Aadhaar authentication for specified registered persons and links refund and revocation filing eligibility to such authentication. Bank accounts used for refund credits must be in the applicant's name and obtained on the applicant's PAN; proprietorships must link the proprietor's PAN with the proprietor's Aadhaar. The rules add a two-year electronic time bar for refund claims where supplies are recharacterised as inter-State, revise periodicity language to a defined specified period for large principals, and adjust return-period wording in Rule 59.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication required for GST refund and revocation filings; PAN-linked bank accounts mandated for refund credit.
The amendment mandates Aadhaar authentication for specified registered persons and links refund and revocation filing eligibility to such authentication. Bank accounts used for refund credits must be in the applicant's name and obtained on the applicant's PAN; proprietorships must link the proprietor's PAN with the proprietor's Aadhaar. The rules add a two-year electronic time bar for refund claims where supplies are recharacterised as inter-State, revise periodicity language to a defined specified period for large principals, and adjust return-period wording in Rule 59.
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