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Mandatory Aadhaar authentication for GST Refund and Revocation Application

Mandatory Aadhaar authentication for GST Refund and Revocation Application

Central Board of Indirect taxes and Customs (CBIC) has notified January 1st, 2022 as the implementation date for Rule 10B of CGST Rules, 2017 vide Notification No. 38/2021-CT dated 21.12.2021. From January 1st, 2021, Aadhaar authentication of registration will be mandatory for being eligible for filing a GST refund claim and application for revocation of cancellation of GST registration by assesses.

Synopsis of GST Circular

Rule 10B: Rule 10B of CGST Rules will be engaged and begun from 1st January 2022 which stipulates mandatory Aadhaar authentication for a registered person to get qualified for mentioned purposes:

  • Filing of Revocation Application beneath Rule 23
  • Refund Filing application under rule 89
  • Refund beneath rule 96 on IGST paid exports

Rule 23: Rule 23 has existed revised to include compulsory Aadhaar authentication for filing revocation applications.

Rule 89: Rule 89 has stood amended to include required Aadhaar authentication for furnishing the refund application

Rule 96: Rule 96 has been rectified to include compulsory Aadhaar authentication for getting a refund in case of duty paid exports

Official Notification About the Mandatory Aadhaar authentication for a registered person is attached here for reference:


Aadhaar Authentication for Existing Registered Persons – 45th meeting GST Council

In continuation to decisions taken by the 45th GST Council meeting, the Government on September 24, 2021, has notified Central Goods and Services Tax (Eighth Amendment) Rules 2021. These Rules introduced several amendments under the Central Goods and Services Tax (‘CGST’) Rules, 2017 to provide amendments in provisions relating to registration, refund, etc. one of the key amendments was the Aadhaar authentication for existing registered persons. Though the Government had notified the said amendments it was not made effective. Now, the Government has made these amendments effective from January 01, 2022.

For more details on the 45th GST Council meeting, Click here

Aadhaar Authentication Mandatory for Refund and Revocation

The existing registered persons are required to do Aadhaar Authentication of their registration in the following cases:

  • Revocation of cancellation of registration;
  • IGST refund on the export of goods under Rule 96 of CGST Rules;
  • Refund under rule 89 of CGST Rules
  • Consequent amendments have also been made in the above provisions (registration, refund, etc.) to provide that Aadhaar Authentication would be a pre-requisite for filing applications

Eligible Person for Aadhaar Authentication

Following persons are notified whose Aadhaar would be required to be authenticated:

  • Authorized Signatory of the registered person; and
  • A specified individual as per the below table
SL. No. Registered Person Specified Individual
1 Proprietorship firm Proprietor
2 Partnership firm Any partner
3 HUF Karta
4 Company Managing Director or any whole-time Director
5 AOP/BOI /Society Any of the Members of the Managing Committee
6 Trust Trustee

Use e-KYC for Aadhaar Authentication

If the Aadhaar number has not been assigned to an individual, e-KYC would be required to do for Aadhaar Authentication.

Following documents are required to be submitted for e-KYC:

  • Aadhaar Enrolment ID slip,
  • Bank passbook with photograph
  • Voter identity card issued by the Election Commission of India
  • Passport
  • Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988

Note: Aadhaar authentication would be required to be done within 30 days from the date of allotment of Aadhaar number

Exemption from Aadhaar authentication

The following registered person is exempted from the requirement of Aadhaar authentication:

  • A person who is not a citizen of India
  • Department or establishment of the central government or State Government
  • Local authority
  • Statutory body
  • Public Sector Undertaking
  • Person to whom Unique Identification Number is granted.