Aadhar Authentication Mandatory for GST Refund Application – Notification No 38/2021

The Central Board of Indirect Taxes and Customs (CBIC) has now made Aadhar authentication mandatory for GST refund application via notification no. 38/2021 dated 21st December 2021. This rule was notified by CBIC via notification no. 35/2021 dated 24.09.2021. These rules will be applicable from 1st January 2022.

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 38/2021 – Central Tax

New Delhi, the 21st December, 2021

G.S.R…..(E).— In pursuance of sub-rule (2) of rule 1 of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021, No. 35/2021 – Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (I), vide number G.S.R 659(E), dated the 24th September, 2021, the Central Government, hereby notifies the 1st day of January, 2022, as the date from which the provisions of sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the said rules, shall come into force.

[F. No. CBIC-20006/26/2021-GST](Rajeev Ranjan)
Under Secretary to the Government of India

Aadhar authentication mandatory for GST refund application

[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:


S. No.Purpose
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 vide Notification No. 35/2021-CT dated 24.09.2021 w.e.f. date to be notified.

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Anup singh

Anup singh

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