Aadhaar authentication is compulsory for GST Refund & Revocation w.e.f. January 01, 2022

Last updated: 22 December 2021

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From January 1, 2022, Aadhaar authentication will be mandatory for processing GST refunds and revocation applications. This change is being implemented as part of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021. Businesses should ensure their Aadhaar details are up-to-date to avoid any disruption in these processes.

Ministry Of Finance
(Department Of Revenue)
(Central Board Of Indirect Taxes And Customs)
New Delhi

Notification No. 38/2021 - Central Tax

Dated: 21st December, 2021

G.S.R. 875(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 24^th September, 2021, the Central Government, hereby notifies the 1^stday 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 Secy.

FAQ :

Aadhaar authentication will be compulsory for GST refunds and revocations effective from January 1, 2022.

Aadhaar authentication is required for GST refunds and revocations.

This requirement is in pursuance of sub-rule (2) of rule 1 of the Central Goods and Services Tax (Eighth Amendment) Rules, 2021.

The notification was issued by the Ministry Of Finance (Department Of Revenue) (Central Board Of Indirect Taxes And Customs).

Notification No : 38/2021 - Central Tax
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-38-central-tax-english-2021.pdf

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