{"id":7258,"date":"2022-05-14T12:40:05","date_gmt":"2022-05-14T11:40:05","guid":{"rendered":"https:\/\/www.gstworld.co.in\/blog\/?p=7200"},"modified":"2022-05-14T12:41:01","modified_gmt":"2022-05-14T11:41:01","slug":"mandatory-aadhaar-authentication-for-registered-person","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/mandatory-aadhaar-authentication-for-registered-person\/","title":{"rendered":"Mandatory Aadhaar authentication for registered person"},"content":{"rendered":"<p>The Central Government vide  Notification No. 38\/2021-CT dated 21.12.2021 has notified January 1, 2022 as  the implementation date for Rule 10B of CGST Rules, 2017.<br \/>\n  In the said rule, it is mandatory for  the registered person to undergo Aadhaar authentication for the below purposes,<\/p>\n<ol>\n<li>Filing of application for revocation  of cancellation of registration in FORM GST REG-21 under Rule 23 of CGST Rules,  2017<\/li>\n<li>Filing of refund application in FORM  RFD-01 under Rule 89 of CGST Rules, 2017<\/li>\n<li>Refund of the IGST paid on goods  exported out of India under Rule 96 of CGST Rules, 2017.<\/li>\n<\/ol>\n<p>The taxable person, who have not yet  authenticated their Aadhaar, may like to go through this authentication process  before filing the above two applications and enabling GST system to validate  and transmit the IGST refund data from GST system to ICEGATE system.<br \/>\n  If Aadhaar number has not been  assigned to the concern person for Aadhaar authentication as specified above,  such person may undergo e-KYC verification by furnishing the following:<\/p>\n<blockquote>\n<p>  (a) She\/he will feed Aadhaar Enrolment ID and  upload the acknowledgement; and<br \/>\n    (b) She\/he shall also upload any one of the following documents:<\/p>\n<blockquote>\n<p>    (i) Bank passbook with photograph; or<br \/>\n      (ii) Voter identity card issued by the Election Commission of India; or<br \/>\n      (iii) Passport; or<br \/>\n      (iv) Driving license issued by the Licensing Authority under the Motor Vehicles  Act, 1988 (59 of 1988):<\/p>\n<\/blockquote>\n<\/blockquote>\n<p>      Provided further that such person  shall undergo the Aadhaar authentication within a period of thirty days from  allotment of the Aadhaar number.<br \/>\n  Aadhaar authentication or e-KYC  verification before filing of refund may be completed by navigating to  &quot;Dashboard &gt; My Profile &gt; Aadhaar Authentication Status&quot;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2022\/05\/gstcouncil.jpg<\/p>\n","protected":false},"author":1,"featured_media":7141,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7258"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=7258"}],"version-history":[{"count":0,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/7258\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/7141"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=7258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=7258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=7258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}