CBIC: Mandatory Aadhaar authentication for GST Refund & Revocation application rules, effective from 1 January 2022

CBIC: Mandatory Aadhaar authentication for GST Refund & Revocation application rules, effective from 1 January 2022

The Central Board of Indirect Taxes and Customs (CBIC) notified that the Rules related to Mandatory Aadhaar authentication for requests for refund and revocation of GST will be effective from 1 January 2022.

"In accordance with sub-rule (2) of rule 1 of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021, No. 35/2021-Central Tax, published in the Gazette of India, Extraordinary Supplement, Part II, Section 3, Sub-section (i), vide number G.S.R. 659(E), on 24th September 2021, the Central Government hereby notifies the 1st January 2022, as the date from which the provisions of sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the said rules shall come into effect," informed the CBIC.

According to sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of Central Goods and Services Tax (Eighth Amendment) Rules, 2021, in the Central Goods and Services Tax Rules, 2017 Rule 10B which pertains to the authentication of Aadhaar for registered persons would be inserted.

"The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall endure authentication of the Aadhaar number of the proprietor, in the case of a proprietorship firm, or of any partner in a partnership firm, or of the Karta in the case of an undivided Hindu family, or of the Managing Director in the case of a company, or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a society, or, in the case of a Trust, of the Trustee in the Board of Trustees and the authorized signatory. The applicant is eligible to file an application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23, for a refund application in FORM RFD-01 under rule 89 and for a refund of integrated tax paid on goods exported out of India under rule 96," reads Rule 10B.