CBIC has vide notification No. 35/2021-Central Tax has notified rules related to Mandatory Aadhar authentication for GST Refund application and GST for GST Registration Revocation application. Now CBIC has vide Notification No. 38/2021–Central Tax | Dated: 21st December, 2021 made these rules applicable w.e.f 1st Jan 2022.
As per sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of Central Goods and Services Tax (Eighth Amendment) Rules, 2021, in the Central Goods and Services Tax Rules, 2017 Rule 10B which is in respect of Aadhaar authentication for registered person shall be inserted.
Rule 10B reads, “The registered person, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, or of any partner or of the karta or of the Managing Director or any whole time Director or of any of the Members of the Managing Committee of an Association of persons or body of individuals or a Society, or of the Trustee in the Board of Trustees, and of the authorized signatory, in order to be eligible for the purposes for filing of application for revocation of cancellation of registration in FORM GST REG- 21 under Rule 23, For filing of refund application in FORM RFD-01 under rule 89, and For refund under rule 96 of the integrated tax paid on goods exported out of India.
