CBIC Directs Aadhaar Verification for Cancellation Revocation & GST Refund

The Central Board of Indirect Taxes and Customs (CBIC) has stated the Central Goods and Services Tax ( Eighth Amendment) Rules, 2021 which decree Aadhaar authentication for Registered persons for filing of an application for abandonment or cancellation of registration, reimbursement of application.

The CBIC placed Rule 10B in order to Aadhar authentication for a registered person shall be placed, which shows that the registered person, rather than a person informed under sub-section (6D) of section 25, who has been provided a certificate of registration within rule10 would undergo authentication of the Aadhar number of the owner, in respect of proprietorship company, or of any partner, in case of partnership company, or even the Karta, incase of Hindu complete family or the Managing director or any whole-time Director, in terms of a firm, or any of the Members of the managing committee of an Association of persons or particular body or a community, or the Trustee in the Board of administrator, subject to Trust and the approved signatory, in regards to being suitable for filing of the application for annulment of cancellation of registration in FORM GST REG-21 within rule 23, filing for reimbursement application in FORM RFD -01 under rule 89, and compensate under the rule 96 of the combined tax paid on goods shipped outside India.

Although, in the case of Aadhar number has not been allocated to the individual needed to undergo an authentication of the Adhar number, like a person would complete the identification documents, namely Aadhar Enrollment ID slip; Bank passbook with photograph; or Voter identity card provided by the Election Commission of India; and or passport; or Driving license. Furthermore, the individual would go for the authentication of the Aadhar number under a time of thirty days of the portion of the Aadhar number.

In rule 89 of the stated rules, (1), as declared from the date as may be announced, later the words ‘may file’, the words in case of the prerequisite of rule 10B’, would be placed.

Later sub-rule (1), the sub-rule would be put, namely ‘(1A) any individual, asserting reimburse under section 77 of the Act of any tax paid by him/her in order of a transaction contemplated by them to be an Intra – State supply, which afterwards held to be inter-state supply, might prior the expiry of a time – a span of two years from the date of remittance of the tax on the inter-state supply, file an application electronically in FORM GST RFD -01 via the ordinary portal, besides straight or through a facilitation centre informed by the commissioner’.

Presented that the told application may as consider any payment of taxes on inter-state supply prior to coming force of the sub-rule, be filed before the expiry of a time span of two years from the date on which this sub-rule arrived into force.

Rule 9C has been too placed which concerns to bank Account for credit or refund, reads as “For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92 and rule 94, “bank account” would mean like the account of the candidates which is in the name of the candidates and gained on their permanent Account number. In terms of a proprietorship concern, the permanent Account Number of the proprietor would also be attached under the Aadhar number of the proprietor.