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    <title>Mandatory Aadhaar authentication for registered person</title>
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    <description>Mandatory Aadhaar authentication is required under Rule 10B for filing FORM GST REG-21 (revocation of cancellation), FORM RFD-01 (refund applications), and for IGST refunds on exports, to enable validation and transmission of refund data. If an Aadhaar number is not yet allotted, a taxable person may complete interim e-KYC by submitting the Aadhaar Enrolment ID plus one specified identity document, and must undergo Aadhaar authentication within thirty days of Aadhaar allotment. Authentication or e-KYC is completed via Dashboard &gt; My Profile &gt; Aadhaar Authentication Status on the GST portal.</description>
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