Aadhaar authentication mandatory for registered person under GST

The Central Government has set January 1, 2022 as the implementation date for Rule 10B of the CGST Rules, 2017, as per Notification No. 38/2021-CT dated 21.12.2021.

According to the aforementioned rule, the registered person must undertake Aadhaar authentication for the following purposes:

1. Submitting an application for revocation of registration cancellation in FORM GST REG-21 in accordance with Rule 23 of the CGST Rules, 2017.

2. Submitting a refund claim in FORM RFD-01 in accordance with Rule 89 of the 2017 CGST Rules

3. Under Rule 96 of the CGST Rules, 2017, the IGST paid on goods exported out of India is refunded.

If a taxable person has not yet validated their Aadhaar, they should do so before filing the aforementioned two applications and allowing the GST system to approve and transmit the IGST refund data from the GST system to the ICEGATE system.

If the relevant person’s Aadhaar number has not been assigned for Aadhaar authentication as indicated above, the person may undertake e-KYC verification by providing the following information:

(a) She will enter her Aadhaar Enrolment ID and submit the acknowledgement.

(a) In addition, she or he must upload one of the following documents:

(i) A photocopy of a bank passbook; or

(ii) A voter identification card issued by the Indian Election Commission; or

(ii) Passport; or (iii)

(iv) A driver’s licence granted by the Licensing Authority in accordance with the Motor Vehicles Act of 1988 (59 of 1988):

Furthermore, such person must complete the Aadhaar authentication process within thirty days after receiving the Aadhaar number.

Before seeking a refund, complete Aadhaar authentication or e-KYC verification by going to “Dashboard > My Profile > Aadhaar Authentication Status.”