Aadhaar authentication requirement: links PAN based bank accounts to GST refund and revocation eligibility obligations. The amendments require Aadhaar authentication under new rule 10B for specified persons of registered taxpayers (excluding certain notified persons) as a condition to file revocation of registration cancellation, refund applications including export integrated-tax refunds, and make Aadhaar-PAN linkage and bank account names (bank accounts opened on the applicant's PAN) mandatory for refund credits; proprietorships must link the proprietor's PAN with the proprietor's Aadhaar and alternate identity documents and enrolment ID are allowed where Aadhaar is not yet assigned.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement: links PAN based bank accounts to GST refund and revocation eligibility obligations.
The amendments require Aadhaar authentication under new rule 10B for specified persons of registered taxpayers (excluding certain notified persons) as a condition to file revocation of registration cancellation, refund applications including export integrated-tax refunds, and make Aadhaar-PAN linkage and bank account names (bank accounts opened on the applicant's PAN) mandatory for refund credits; proprietorships must link the proprietor's PAN with the proprietor's Aadhaar and alternate identity documents and enrolment ID are allowed where Aadhaar is not yet assigned.
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