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Mandatory Aadhaar authentication for registered person

Mandatory Aadhaar authentication for registered person

The Central Government vide Notification No. 38/2021-CT dated 21.12.2021 has notified January 1, 2022 as the implementation date for Rule 10B of CGST Rules, 2017.

In the said rule, it is mandatory for the registered person to undergo Aadhaar authentication for the below purposes,

Filing of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23 of CGST Rules, 2017
Filing of refund application in FORM RFD-01 under Rule 89 of CGST Rules, 2017
Refund of the IGST paid on goods exported out of India under Rule 96 of CGST Rules, 2017.
The taxable person, who have not yet authenticated their Aadhaar, may like to go through this authentication process before filing the above two applications and enabling GST system to validate and transmit the IGST refund data from GST system to ICEGATE system.

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