AADHAAR AUTHENTICATION IS MANDATORY UNDER GOODS AND SERVICES TAX ACT, 2017
The Goods and Services Tax Act,
2017 came into force in
The Central Government has notified that the Aadhaar authentication is
mandatory for 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 claiming
GST Refunds and Revocation of Cancellations of Registrations under GST and also
for getting
refund
under rule 96 of the
integrated tax paid on goods exported out of India.
Similarly the Central Government has also notified that the refunds
under GST will be credited only to the Bank Account of the appolicant which is
in the name of applicant and obtained on his Permanent Account Number which is
linked with the Aadhaar Number of the Proprietor.
The relevant notification is given below for ready reference:
