Goods and Services Tax – GST Dated:- 23-12-2021 – News – The Central Government vide Notification No. 38/2021-CT dated 21.12.2021 h as 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
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