https://www.taxtmi.com/notifications?id=136786 Aadhaar authentication and PAN-linked bank account requirements are mandated for registered persons to be eligible to file revocation of cancellation (FORM GST REG-21), refund applications (FORM RFD-01), and refund of integrated tax on exports. If Aadhaar is not assigned, specified identity documents or an Aadhaar Enrolment ID slip may be furnished, and Aadhaar authentication must be completed within thirty days of allotment. For proprietorships, the proprietor's PAN must be linked with the proprietor's Aadhaar. The rule set also revises specified filing periods and defines "bank account" for refund credits as an account in the applicant's name obtained on the applicant's PAN. en-us Wed, 06 Oct 2021 00:00:00 +0530 Tue, 19 Oct 2021 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136786 Aadhaar authentication and PAN-linked bank account requirements are mandated for registered persons to be eligible to file revocation of cancellation (FORM GST REG-21), refund applications (FORM RFD-01), and refund of integrated tax on exports. If Aadhaar is not assigned, specified identity documents or an Aadhaar Enrolment ID slip may be furnished, and Aadhaar authentication must be completed within thirty days of allotment. For proprietorships, the proprietor's PAN must be linked with the proprietor's Aadhaar. The rule set also revises specified filing periods and defines "bank account" for refund credits as an account in the applicant's name obtained on the applicant's PAN. Notifications GST - States Wed, 06 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136786