GST Notification 38/2021-Central Tax ,dt. 21-12-2021
Aadhar authentication made applicable from January, 22
Every registered taxpayer, other than a person notified under sub-section (6D) of section 25, who has been issued a certificate of registration under Rule 10, needs to undergo authentication of the Aadhaar number.
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.