Aadhaar authentication for registered person
Rule 10B of the Central Goods and Services Tax Rules, 2017 deals with 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 pa The Act came into force on 22 Jun 2017.
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.]
Amendment notes
1. Inserted (w.e.f. 01.01.2022 vide Notification No. 38/2021 -C.T., dated 21.12.2021) vide Notification No. 35/2021 -CT dated 24.09.2021.
Rule 10B, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Rule 10B
What does Rule 10B of the Central Goods and Services Tax Rules deal with?
Rule 10B of the Central Goods and Services Tax Rules is headed "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 pa
How do I find court cases under Rule 10B of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 10B, rule 10B CGST Rules 2017, rule 10B of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 10B of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 25 (Physical verification of business premises in certain cases), so none of them can safely be read on its own.
When did Rule 10B of the Central Goods and Services Tax Rules come into force?
Rule 10B of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 10B, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.