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Aadhaar authentication is mandatary under GST w.e.f. 01.01.2022
The GST Council approved recommendations at its 45th meeting, including making Aadhaar authentication of registration necessary for filing refund requests and applications for revocation or cancellation of registration under GST.
As a consequence, the Central Board of Indirect Taxes and Customs revised the Central Goods and Services Tax Rules, 2017 ("the CGST Rules") to comply with the above-mentioned recommendation of the 45th GST Council meeting via Notification No. 35/2021–Central Tax dated September 24, 2021.
Notification:
The Central Board of Indirect Taxes and Customs has notified the following revisions to the Notification No. 35/2021–Central Tax dated September 24, 2021 w.r.t. Aadhaar authentication w.e.f. January 01, 2022 via Notification No. 38/2021–Central Tax dated December 21, 2021.
Aadhaar authentication for registered person Under the GST Rule 10B of the CGST Rules has been notified to provide that, for the purpose of
- GST Refund under Rule 96 of the CGST Rules of the IGST paid on goods exported out of India
- Filing of application for revocation of registration cancellation in Form GST REG-21 under Rule 23 of the CGST Rules
- GST filing of refund application in Form RFD-01 under rule 89 of the CGST Rules
Objective of Aadhaar Authentication is compulsory
GST Registered persons have to compulsory complete Aadhaar Authentication for the below purposes:
- GST refund under rule 96 of the integrated tax paid on goods exported out of India.
- Filing of GST refund application in FORM RFD-01 under rule 89
- GST Filing of Application for revocation of registration cancellation in FORM GST REG-21 under Rule 23,
GST registered taxable person, who have not completed Aadhaar authenticated, He/she may like to go through this aadhar verification procedure before filing above applications & enabling GST system to validate & transmit the Integrated Goods and Services Tax refund data from GST system to ICEGATE system.
Aadhaar verification or e-KYC verification before submitting of GST refund may be done by navigating to “Dashboard > My Profile > Aadhaar Authentication Status.
When Aadhaar number has not been issued to concern person
In case Aadhaar No has not been assigned to concern person for Aadhaar verification as prescribed above, then person may go head with e-KYC verification by submitting the below documents or information:
(a) He/ She will feed submit Aadhaar ID & submit acknowledgement; &
(b) He/ She shall also upload any one of the following documents:
- Driving license
- Voter identity card; or
- photograph along with Bank passbook; or
- Passport; or
Above person shall however undergo the aadhar authentication of the Aadhaar No within 30 Days of allotment of the Aadhaar No
Person are exempted from Aadhaar verification/authentication for the above purposes
Below persons are not required to made aforesaid requirement of Aadhaar verification/authentication:
- a local authority; or
- a Public Sector Undertaking; or
- not a citizen of India; or
- any Statutory body; or
- establishment of the Central Government or State Government; or a Department or
- Any person applying for registration under the provisions of Section 25(9) of the Act (viz. any Multilateral Financial Institution or any specialized agency of the United Nations Organisation or Consulate or Embassy of foreign countries and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947, any other persons as may be notified by the Commissioner).
Conclusion:
Central Board of Indirect Taxes and Customs has issued a notification demanding Aadhaar authentication in process of filing a GST refund or GST revocation application. Aadhar verification provisions will take effect w.e.f. 01.01.2022. Aadhaar verification is also required for submitting refund application and application for revocation of registration cancellation.
For the purpose of claiming a refund, the bank account must be in the name of the registered person and must be obtained using the registered person's Permanent Account Number.
