Aadhaar authentication and bank account linkage tighten GST refund and registration compliance under amended rules. Amends the Uttarakhand Goods and Services Tax Rules, 2017 by restricting the bank account used for GST compliance to one in the name of the registered person or applicant and obtained on the relevant Permanent Account Number, with additional Aadhaar linkage for proprietorship concerns. The amendment also introduces Aadhaar authentication for specified categories of registered persons as a condition for revocation of cancellation, refund claims, and refund of integrated tax on exports, while providing alternate identification documents where Aadhaar is not yet assigned. Further changes modify reporting periods, monthly return filing details, and refund-related time limits and conditions.
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Aadhaar authentication and bank account linkage tighten GST refund and registration compliance under amended rules.
Amends the Uttarakhand Goods and Services Tax Rules, 2017 by restricting the bank account used for GST compliance to one in the name of the registered person or applicant and obtained on the relevant Permanent Account Number, with additional Aadhaar linkage for proprietorship concerns. The amendment also introduces Aadhaar authentication for specified categories of registered persons as a condition for revocation of cancellation, refund claims, and refund of integrated tax on exports, while providing alternate identification documents where Aadhaar is not yet assigned. Further changes modify reporting periods, monthly return filing details, and refund-related time limits and conditions.
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