Mandatory Aadhaar authentication for registered person
GST
Dated:- 23-12-2021
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 lik
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