Provisions under Rule 10B of CGST Rules, 2017 relating to “Aadhaar authentication for registered person”:
CGST Rule 10B: Aadhaar authentication for registered person (Chapter III: Registration Rules) [*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:
Table
| Sl.No. | Purpose |
| 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.
Notes (History of Amendments in Bare Text):
1. Rule 10B inserted from 01/01/2022 vide Notification 35/2021 & 38/2021.
| You can also visit CGST Rules, 2017 (last updated 31/12/2025) or GST Updates for more updates from time to time. |