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:
TABLE
|
S.
No.
|
Purpose
|
|
(1)
|
(2)
|
|
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.]
