https://www.taxtmi.com/notifications?id=136869 Amendments mandate Aadhaar authentication for specified persons associated with registered entities and require bank accounts used for GST purposes to be in the name of the registered person and obtained on that person's PAN; proprietorships must link proprietor PAN with proprietor Aadhaar. Rule 10B lists filing purposes requiring Aadhaar authentication (revocation of cancellation REG-21, refund RFD-01, refund of integrated tax on exports). Where Aadhaar is unavailable, prescribed identity documents and an enrolment slip suffice temporarily, with authentication required within thirty days of Aadhaar allotment. Rule 96C defines bank account for refund credit as an account in the applicant's name obtained on applicant's PAN. en-us Fri, 29 Oct 2021 00:00:00 +0530 Wed, 03 Nov 2021 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136869 Amendments mandate Aadhaar authentication for specified persons associated with registered entities and require bank accounts used for GST purposes to be in the name of the registered person and obtained on that person's PAN; proprietorships must link proprietor PAN with proprietor Aadhaar. Rule 10B lists filing purposes requiring Aadhaar authentication (revocation of cancellation REG-21, refund RFD-01, refund of integrated tax on exports). Where Aadhaar is unavailable, prescribed identity documents and an enrolment slip suffice temporarily, with authentication required within thirty days of Aadhaar allotment. Rule 96C defines bank account for refund credit as an account in the applicant's name obtained on applicant's PAN. Notifications GST - States Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136869