Aadhaar to be become mandatory for filing GST refund claim from Jan 1, 2022 New Delhi, 23 Dec (KNN) The finance ministry in its notificat...
Aadhaar to be become mandatory for filing GST refund claim from Jan 1, 2022
New Delhi, 23 Dec (KNN) The finance ministry in its notification dated December 21, has announced that aadhaar authentication will be mandatory starting from January 1, 2022 for filing refund claim and applying for revocation of cancellation of registration by GST assessees.
The GST council, in its meeting on September 17, decided to make Aadhaar authentication mandatory on September 24 as reported by business line. The finance ministry notified the rules and said these will be applicable from the date to be notified later. Now, this has been done with notification dated December 21.
Aadhaar authentication will make one eligible for filing of application for revocation of cancellation of registration and for refund including that related with integrated tax (IGST) paid on goods exported out of India.
Aadhaar authentication was introduced vide Finance Act, 2019, and implemented in 2020 to curb the menace of tax evasion. The registration process was made easy with it being granted in 3 working days with no field inspection. Aadhaar had been made mandatory like LPG subsidy, scholarship, etc. as per Supreme Court judgment, however, some exceptions are made under GST even for persons without Aadhaar.
