The Ministry of Finance on 24th September 2021 has published the Central Goods and Services Tax (Eighth Amendment) Rules, 2021 to further amend the Central Goods and Services Tax Rules, 2017.
The Amendment has notified a new rule 10B in respect of Aadhaar authentication for registered person which states as follows:
The registered person 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 eligible For filing of application for revocation of cancellation of registration in FORM GST REG21 under Rule 23 and for filing of refund application in FORM RFD-01.
Further under rule 89 which deals with application for refund of tax, a new sub rule-1A has been inserted as follows:
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.
