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Union of India - Section
Section 10B in The Central Goods and Services Tax Rules, 2017
10B. [ Aadhaar authentication for registered person. [Inserted by Notification No. G.S.R. 659(E), dated 24.9.2021 (w.e.f. 19.6.2017).]
- 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 ofcancellation of registration inFORM GST REG- 21underRule 23 |
| 2. | For filing of refund application inFORMRFD-01under rule 89 |
| 3. | For refund under rule 96 of the integrated taxpaid on goods exported out of India |