https://www.taxtmi.com/article/detailed?id=10130 Aadhaar authentication under Rule 10B is mandatory for filing applications for revocation of cancellation (FORM GST REG 21), refund applications (FORM RFD 01), and refund of integrated tax on exported goods; authentication must be of an authorised signatory appropriate to the taxpayer's legal form. If the relevant person lacks an Aadhaar number, an Aadhaar Enrolment ID slip plus a specified identity document may be furnished and full authentication must occur within thirty days of Aadhaar allotment. Amendments to Rules 10B, 23(1), 89(1) and 96(1)(c) implement this requirement, and refund bank accounts must be in the registered person's name linked to their PAN. en-us Thu, 23 Dec 2021 12:18:31 +0530 Thu, 23 Dec 2021 12:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10130 Aadhaar authentication under Rule 10B is mandatory for filing applications for revocation of cancellation (FORM GST REG 21), refund applications (FORM RFD 01), and refund of integrated tax on exported goods; authentication must be of an authorised signatory appropriate to the taxpayer's legal form. If the relevant person lacks an Aadhaar number, an Aadhaar Enrolment ID slip plus a specified identity document may be furnished and full authentication must occur within thirty days of Aadhaar allotment. Amendments to Rules 10B, 23(1), 89(1) and 96(1)(c) implement this requirement, and refund bank accounts must be in the registered person's name linked to their PAN. Articles Goods and Services Tax - GST Thu, 23 Dec 2021 12:18:31 +0530 https://www.taxtmi.com/article/detailed?id=10130