[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 35/2021 – Central Tax
New Delhi, the 24th September, 2021
G.S.R…(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: —
1. Short title and commencement. - (1) These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2021.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), —
(1) In rule 10A of the said rules, with effect from the date as may be notified, -
“Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.”;
2 After rule 10A of the said rules, with effect from the date as may be notified, the following rule shall be inserted, namely: -
“10B. Aadhaar authentication for registered person .— 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 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: –
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.”;
i for the words “during a quarter”, the words “during a specified period” shall be substituted;
“Explanation. - For the purposes of this sub-rule, the expression “specified period” shall mean.-
ii. clause (c) shall be omitted;
“(1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subsequently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment of the tax on the inter-State supply, file an application electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that the said application may, as regard to any payment of tax on inter-State supply before coming into force of this sub-rule, be filed before the expiry of a period of two years from the date on which this sub-rule comes into force.”;
“(c) the applicant has undergone Aadhaar authentication in the manner provided in rule 10B;”;
“96C. Bank Account for credit of refund.- For the purposes of sub-rule (3) of rule 91, sub-rule (4) of rule 92 and rule 94, “bank account” shall mean such bank account of the applicant which is in the name of applicant and obtained on his Permanent Account Number:
Provided that in case of a proprietorship concern, the Permanent Account Number of the proprietor shall also be linked with the Aadhaar number of the proprietor.”;
[F. No. CBIC-20006/26/2021-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and were last amended vide notification No. 32/2021 - Central Tax, dated the 29th August, 2021 vide number G.S.R. 598(E), dated the 29th August, 2021.