Important Keyword: section 25, FORM GST REG-21, Rule 23.
Table of Contents
GST Rule 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: –
(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.]
1. Inserted (w.e.f. 01.01.2022 vide Notification No. 38/2021-C.T., dated 21.12.2021) vide Notification No. 35/2021-CT dated 24.09.2021.
