The Goods and Services Tax Network ( GSTN ) has mandated the Aadhaar Authentication to claim refunds in GST Portal.
In a Error message showing while file in the GST Portal said that, “In order to be eligible for filing Refund application in RFD-01, as per the Notification No 35/2021-CT dated 24th September 2021, you are required to complete Aadhaar Authentication. In case you have not yet obtained Aadhaar, please complete E-KYC verification”.
The Central Board of Indirect Taxes and Customs (CBIC) hadnotified the Central Goods and Services Tax (Eighth Amendment) Rules, 2021 which mandates Aadhaar authentication for refund application.
The CBIC inserted Rule 10B in respect of Aadhaar authentication for registered person shall be inserted, which says that 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 filing of application for revocation of cancellation of registration in FORM GST REG- 21 under Rule 23, filing of refund application in FORM RFD-01 under rule 89, and refund under rule 96 of the integrated tax paid on goods exported out of India.
However, if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the identification documents, namely Aadhaar Enrolment ID slip; Bank passbook with photograph; or Voter identity card issued by the Election Commission of India; or Passport; or Driving license.
In rule 89 of the said rules, in sub-rule (1), with effect from the date as may be notified, after the words “may file”, the words “, subject to the provisions of rule 10B,” shall be inserted
After sub-rule (1), the sub-rule shall be inserted, namely “(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra- State supply, which is subsequently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-State supply, file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner,”.
Provided that the said application may, as regards to any payment of tax on inter-State supply before coming into force of this sub-rule, be filed before the expiry of a period of two years from the date on which this sub-rule comes into force.
Rule 9C has also been inserted which pertains to bank Account for credit of refund, reads as “For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92 and rule 94, “bank account” shall mean such bank account of the applicant which is in the name of the applicant and obtained on his Permanent Account Number. Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.
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