Aadhaar authentication for registered person
Rule 10B of the CGST Rules
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Aadhaar authentication of the proprietor, partner, karta, director or authorised signatory is required before you can file a revocation application, an amendment of core fields, or a refund claim.
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The exact words of the law
1,749 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2022-01-01 · Inserted
38/2021-C
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.
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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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