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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.

  • The Government vide the abovementioned notification has notified certain specific sub-rules of Rule 2 Central Goods and Services Tax (Eighth Amendment) Rules, 2021, introduced vide GST (Goods and Services Tax) Notification No. 35/2021–Central Tax dated 24th September 2021. The major amendments to come into effect are mentioned as follows:
  • Rule 10B of CGST Rules stands amended from 1st January 2022, the said rule provides for mandatory Aadhaar authentication for a registered person in order to make him/her eligible for:

– Filing of Revocation Application as per Rule 23

– Refund Filing application as per rule 89

– Refund as per rule 96 on IGST paid exports

  • Rule 23 has been revised in order to incorporate compulsory Aadhaar authentication for filing of revocation applications.
  • Rule 89 has been amended in order to make Aadhaar authentication mandatory for furnishing the refund application.
  • Rule 96 has been amended in order to incorporate compulsory Aadhaar authentication for receiving a refund in case of duty paid exports.

Ministry Of Finance
(Department Of Revenue)
(Central Board Of Indirect Taxes And Customs)
New Delhi

Notification No. 38/2021–Central Tax | Dated: 21st December, 2021

G.S.R. 875(E).—In pursuance of sub-rule (2) of rule 1 of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021, No. 35/2021-Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 659(E), dated the 24th September, 2021, the Central Government, hereby notifies the 1st day of January, 2022, as the date from which the provisions of sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the said rules, shall come into force.

[F. No. CBIC-20006/26/2021-GST]

RAJEEV RANJAN, Under Secy.

*****

RELEVANT EXTRACT OF 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

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), —

(2) After rule 10A of the said rules, with effect from the date as may be notified, the following rule shall be inserted, namely: –

“10B. Aadhaar authentication for registered person .— 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, in the case of proprietorship firm, or of any partner, in the case of a partnership firm, or of the karta, in the case of a Hindu undivided family, or of the Managing Director or any whole time Director, in the case of a company, 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, in the case of a Trust and of the authorized signatory, in order to be eligible for the purposes as specified in column (2) of the Table below:

TABLE 

S. No. Purpose
(1) (2)
1. For filing of application for revocation of cancellation of registration in FORM GST REG- 21 under Rule 23
2. For filing of refund application in FORM RFD-01 under rule 89
3. For refund under rule 96 of the integrated tax paid on goods exported out of India

 Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: –

Mandatory Aadhar authentication for GST Refund & Revocation application

(a) her/his Aadhaar Enrolment ID slip; and

(b) (i) Bank passbook with photograph; or

(ii) Voter identity card issued by the Election Commission of India; or

(iii) Passport; or

(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):

Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days of the allotment of the Aadhaar number.

(3) In rule 23 of the said rules, in sub-rule (1), with effect from the date as may be notified, after the words “on his own motion, may”, the words, figures and letter “,subject to the provisions of rule 10B” shall be inserted;

(6) In rule 89 of the said rules, –

(i) in sub-rule (1), with effect from the date as may be notified, after the words “may file” the words “, subject to the provisions of rule 10B,” shall be inserted;

(7) In rule 96 of the said rules, in sub-rule (1), after clause (b), with effect from the date as may be notified, the following clause shall be inserted, namely:-

“(c) the applicant has undergone Aadhaar authentication in the manner provided in rule 10B;”;

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