Tag: Aadhaar Authentication

GST: Aadhaar Authentication for already registered persons in specified cases In continuation to decisions taken by the GST Council in its 45th meeting, the Government on September 24, 2021 has notified Central Goods and Services Tax (Eighth Amendment) Rules 2021 Amendments relating to Aadhaar Authentication for already registered persons in specified cases is as below: Effective Date: to be notified) When will Aadhaar Authentication would be mandatory? The existing registered persons in the following cases are required to do Aadhaar Authentication of their registration:(a) Revocation of cancellation of registration;(b) IGST refund on export of goods under Rule 96 of CGST Rules; or(c) Refund under rule 89 of CGST Rules Whose Aadhaar would be required to be authenticated? Following persons are notified whose Aadhaar would be required to beauthenticated:(a) Authorized Signatory…