Last updated on December 23rd, 2021 at 09:50 pm
Aadhaar Authentication under GST
CGST Notification no. 17 dated 23rd March 2020 – Aadhar authentication was made mandatory for individual taxpayers
|
Proprietorship |
Proprietor |
| Partnership Firm |
Partner |
|
Hindu Undivided Family |
Karta |
CGST Notification no. 18 dated 23rd March 2020 – Notifies the effective date for Aadhaar authentication
1st April 2020
CGST Notification no. 19 dated 23rd March 2020 – Aadhar authentication was made mandatory for other than individual taxpayers
|
Company |
Managing Director Whole Time Director |
|
Association of persons |
Member of the Managing Committee |
|
Body of individuals |
|
|
Society |
|
| Trust |
Trustee in the Board of Trustees |
CGST Notification no. 3 dated 23rd February 2021 – Specified class of persons were exempted from Aadhar authentication
| Not a citizen of India |
| State Government Department or Establishment |
| Central Government Department or Establishment |
| Local Authority |
| Statutory body |
| Public Sector Undertaking |
| Section 25(9) – Agency of UNO or agency of UNMFI or organization notified by UN Act or Consulates of Embassy of foreign countries or as notified by Commissioner |
In the 45th GST Council Meeting, it was decided that certain applications would be processed only if the registered person has authenticated his registration with Aadhaar. As per CGST Rule 10A – in order to process the refund in case of proprietorship concern, the bank account should be linked with PAN and Aadhaar number. And in the case of others, the bank account should be in the name of the registered entity and PAN of the registered entity.
CGST Notification no. 35 dated 24th September 2021 – CGST Rule 10B amended to make aadhaar authentication mandatory for certain applications
CGST Notification no. 38 dated 21st December 2021– Aadhaar Authentication is mandatory for the following 3 applications
|
Purpose of application |
Rule |
Form |
|
Application for revocation of cancellation of registration |
Rule 23 | FORM GST REG-21 |
| Application for the refund for tax, interest, penalty, fees or any other amount | Rule 89 |
FORM GST RFD-01 |
|
Application for refund of IGST paid on goods exported out of India |
Rule 96 |
FORM GST RFD-01 |
CGST Notification no. 35 dated 24th September 2021 – If the Aadhaar number is not assigned to the taxpayer, then any of the following documents shall be submitted for authentication.
| Aadhaar Enrolment ID number/slip |
| Bank passbook with photograph |
| Voter ID Card |
| Passport |
| Driving license |
Note: Taxpayer making refund of revocation application has to undergo Aadhaar authentication within 30 days from the date of allotment of Aadhaar.
She can be contacted at info.financepost@gmail.com
- 50th GST Council Meeting - 11/07/2023
- GST Compliance Calendar of October 2023 - 01/04/2023
- GST sections amended in Finance Act 2023 - 27/03/2023
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