https://www.taxtmi.com/acts?id=40320 Rule 10B requires Aadhaar authentication for specified persons associated with a GST registration (proprietor, partners, karta, company directors, managing committee members, trustees, authorised signatory) to enable filing revocation of cancellation (Form GST REG-21), refund applications (Form RFD-01), and export refund claims under integrated tax rules; where Aadhaar is not yet assigned the enrolment ID plus a prescribed identity document may be furnished and the person must complete Aadhaar authentication within thirty days of allotment. en-us Sat, 25 Sep 2021 10:17:06 +0530 Sat, 11 Oct 2025 13:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40320 Rule 10B requires Aadhaar authentication for specified persons associated with a GST registration (proprietor, partners, karta, company directors, managing committee members, trustees, authorised signatory) to enable filing revocation of cancellation (Form GST REG-21), refund applications (Form RFD-01), and export refund claims under integrated tax rules; where Aadhaar is not yet assigned the enrolment ID plus a prescribed identity document may be furnished and the person must complete Aadhaar authentication within thirty days of allotment. Act-Rules GST Sat, 25 Sep 2021 10:17:06 +0530 https://www.taxtmi.com/acts?id=40320