Mandatory Aadhaar authentication for registered person

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 38/2021 – Central Tax

New Delhi, the 21st December, 2021

G.S.R…..(E).— In pursuance of sub-rule (2) of rule 1 of the Central Goods and
Services Tax (Eighth Amendment) Rules, 2021, No. 35/2021 – Central Tax,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R 659(E), dated the 24th September, 2021, the Central Government,
hereby notifies the 1st day of January, 2022, as the date from which the provisions of
sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the
said rules, shall come into force.

[F. No. CBIC-20006/26/2021-GST]

(Rajeev Ranjan)

Under Secretary to the Government of India

The Central Government vide Notification No. 38/2021-CT dated 21.12.2021 has notified January 1, 2022 as the implementation date for Rule 10B of CGST Rules, 2017.

In the said rule, it is mandatory for the registered person to undergo Aadhaar authentication for the below purposes,

  1. Filing of application for revocation of cancellation of registration in FORM GST REG-21 under Rule 23 of CGST Rules, 2017
  2. Filing of refund application in FORM RFD-01 under Rule 89 of CGST Rules, 2017
  3. Refund of the IGST paid on goods exported out of India under Rule 96 of CGST Rules, 2017.

The taxable person, who have not yet authenticated their Aadhaar, may like to go through this authentication process before filing the above two applications and enabling GST system to validate and transmit the IGST refund data from GST system to ICEGATE system.

If Aadhaar number has not been assigned to the concern person for Aadhaar authentication as specified above, such person may undergo e-KYC verification by furnishing the following:

    1. (a) She/he will feed Aadhaar Enrolment ID and upload the acknowledgement; and


    1. (b) She/he shall also upload any one of the following documents:

      1. (i) Bank passbook with photograph; or


      1. (ii) Voter identity card issued by the Election Commission of India; or


      1. (iii) Passport; or


    1. (iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):


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