CBIC notifies Aadhaar authentication rules for filing of Application for Revocation of Cancellation of GSTN & Refund

The Central Board of Indirect Taxes and Customs (CBIC) has issued the Central Goods and Services Tax (Eighth Amendment) Rules, 2021, which require Aadhaar verification for filing an application for revocation, cancellation, or refund.

The CBIC inserted Rule 10B in relation to Aadhaar authentication for registered persons, which states that “Any 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, in the case of a proprietorship firm, or of any partner, who has been issued a certificate of registration under rule 10 shall, undergo authentication of the Aadhaar in order to be eligible for filing of an application for revocation of cancellation of registration in FORM GST REG- 21 under Rule 23, a company, or any member of the Managing Committee of an Association of persons or body of individuals or a Society, or a Trustee in the Board of Trustees, in the case of a Trust, and of the authorised signatory must file an application for revocation of cancellation of registration in FORM GST REG- 21 under Rule 23.”

Furthermore, the person must get their Aadhaar number authenticated within thirty days of receiving it.

If an Aadhaar number has not been assigned to a person who is required to undergo Aadhaar number authentication, that person must provide identification documents such as an Aadhaar Enrolment ID slip; a bank passbook with a photograph; or a voter identity card issued by the Election Commission of India; or a passport; or a driving licence.

With effect from the date as may be announced, the words “, subject to the restrictions of rule 10B,” shall be substituted after the words “may file” in rule 89 of the said rules, sub-rule (1).

“(1A) Any person claiming a refund under section 77 of the Act of any tax paid in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-State supply, may, before the expiration of a period of two years from the date of payment of the tax on the inter-State supply, file an application.”

Provided, however, that the said application may be filed before the expiration of a period of two years from the date on which this sub-rule comes into force in respect of any payment of tax on inter-State supply made before the date on which this sub-rule comes into force for any payment of tax on inter-State supply made before the date on which this sub-rule comes into force in respect of any payment of tax on inter-State supply made before the date on which this sub-rule comes.

“For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92, and rule 94, “bank account” should mean such bank account of the applicant which is in his name and obtained on his Permanent Account Number,” according to Rule 9C. Provided, however, that in the event of a proprietorship business, the proprietor’s Permanent Account Number is likewise connected to his or her Aadhaar number.”