Adhaar Authentication Compulsory at the time of Registration.
| Issue | Press release on 17.09.2021 | Notification no. 35/2021-CT, dated 24.09.2021 |
| Adhaar Authentication | Adhaar authentication shall be eligibility criterion for:-
1. Refund claim under Rule 89 for filling of refund application in RFG-01 2. Filing application for revocation of Registration in Form GST REG-21 under Rule 23 of CGST Rules 2017. 3. Filing refund under Rule 96 of integrated tax paid on goods exported out of India. |
Rule 10B has been inserted on 24.09.2021 and it shall be effective from 24.09.2021.
It lays down that if the person does not have adhaar no. at the time of registration then he shall file identification. documents: 1. Adhaar enrolment ID slip 2. Bank book with photograph 3. Voter id card by election commission of India 4. Passport 5. Driving license issued by Licensing Authority under Motor Vehicle Act, 1988 He should undergo his adhaar authentication within 30 days of getting adhaar number. In the nutshell Adhaar no. is compulsory for registration.
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