Mandatory Aadhaar authentication for registered person The Central Government vide Notification No. 38/2021-CT dated 21.12.2021 has notified January 1
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,
If Aadhaar number has not been assigned to the concerned person for Aadhaar authentication as specified above, such person may undergo e-KYC verification by furnishing the following:
Thanking You,
Team GSTN
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.
If Aadhaar number has not been assigned to the concerned person for Aadhaar authentication as specified above, such person may undergo e-KYC verification by furnishing the following:
- (a) She/he will feed Aadhaar Enrolment ID and upload the acknowledgement; and
- (b) She/he shall also upload any one of the following documents:
- (i) Bank passbook with photograph; or
- (ii) Voter identity card issued by the Election Commission of India; or
- (iii) Passport; or
- (iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):
Thanking You,
Team GSTN
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