Rule 10B - Aadhaar authentication for registered person

10B. Aadhaar authentication for registered person.[1]

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:


S. No





For filing of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23


For filing of refund application in FORM RFD-01 under rule 89


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


(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.


[1] Rule inserted by Rule 2(2) of The CGSTR(8th A), 2021 vide Notification No. 35/2021-Central Tax dt. 24-09-2021 and made effective from 01-01-2022 by Notification No. 38/2021-Central Tax dt. 21-12-2021.

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