GST Breaking News I Aadhaar made mandatory for 3 Services I CA Satbir Singh

By | December 23, 2021
(Last Updated On: December 23, 2021)

GST Breaking News I Aadhaar made mandatory for 3 Services I CA Satbir Singh

Mandatory Aadhaar authentication for registered person


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.

In the said rule, it is mandatory for the registered person to undergo Aadhaar authentication for the below purposes,

  1. Filing of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23 of CGST Rules, 2017
  2. Filing of refund application in FORM RFD-01 under Rule 89 of CGST Rules, 2017
  3. Refund of the IGST paid on goods exported out of India under Rule 96 of CGST Rules, 2017.

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.

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:

(a) She/he will feed Aadhaar Enrolment ID and upload the acknowledgement; and
(b) She/he shall also upload any one of the following documents:

(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 Aadhaar authentication within a period of thirty days from allotment of the Aadhaar number.

Aadhaar authentication or e-KYC verification before filing of refund may be completed by navigating to “Dashboard > My Profile > Aadhaar Authentication Status”

Whose Aadhaar would be required to be authenticated  ?

Following  persons  are  notified  whose  Aadhaar  would  be  required  to  be authenticated:


(a)Authorized Signatory of the registered person; and

(b)A specified individual as per below table


Sr NoRegistered PersonAadhaar Individual person is to be authenticated
1Proprietorship firmProprietor
2Partnership firmAny Partner
4CompanyManaging Director or any whole time Director
5AOP/BOI /SocietyAny of the Members of the Managing Committee

Notification No 38/2021-Central Tax Dated December 21, 2021 2

Notification No 39/2021-Central Tax Dated December 21, 2021

Notified category of persons who are not required to do Aadhaar Authentication  ?


The following registered person are exempted from the requirement of Aadhaar authentication:

(a)A person who is not a citizen of India

(b)Department  or  establishment  of  the Central Government  or  State Government (c)Local authority

(d)Statutory body

(e)Public Sector Undertaking

(f)Person to whom Unique Identification Number is granted.


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