Aadhaar Authentication under GST

aadhaar authentication under GST
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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


Partnership Firm


Hindu Undivided Family


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


Managing Director

 Whole Time Director

Association of persons

Member of the Managing Committee

Body of individuals



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 2021Aadhaar Authentication is mandatory for the following 3 applications


Purpose of application



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


Application for refund of IGST paid on goods exported out of India

Rule 96


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
Driving license

Note: Taxpayer making refund of revocation application has to undergo Aadhaar authentication within 30 days from the date of allotment of Aadhaar.

CA Ankita Khetan
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Disclaimer: The above content is for general info purpose only and does not constitute professional advice. The author/ website will not be liable for any inaccurate / incomplete information and any reliance you place on the content is strictly at your risk.

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