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The Central Government amends the Central Goods and Services Tax Rules, 2017 to add requirements for bank account linkage and Aadhaar authentication. Registered persons must link bank accounts to their Permanent Account Number and link proprietorship concern accounts with Aadhaar numbers. Registered persons must complete Aadhaar authentication to file applications for revocation of cancellation, file refund applications, and receive integrated tax refunds on exports. The rules change reporting periods for delivery challans and adjust outward supply filing restrictions. Persons claiming refunds for taxes paid on transactions held to be inter-State supply must file applications within specific time limits.
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[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 $24^{\text{th}}$ 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, -
(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: –
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.";
(3) In rule 23 of the said rules, in sub-rule (1), with effect from the date as may be notified, after the words “on his own motion, may”, the words, figures and letter “, subject to the provisions of rule 10B,” shall be inserted;
(4) In rule 45 of the said rules, in sub-rule (3), with effect from the $1^{\text{st}}$ day of October, 2021, -
"Explanation. - For the purposes of this sub-rule, the expression “specified period” shall mean.-
(5) In rule 59 of the said rules, in sub-rule (6), with effect from the $1^{\text{st}}$ day of January, 2022, -
(6) In rule 89 of the said rules, -
"(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.";
(7) In rule 96 of the said rules, in sub-rule (1), after clause (b), with effect from the date as may be notified, the following clause shall be inserted, namely:-
"(c) the applicant has undergone Aadhaar authentication in the manner provided in rule 10B;";
(8) After rule 96B of the said rules, with effect from the date as may be notified, the following rule shall be inserted, namely:-
"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, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the $19^{\text{th}}$ June, 2017, published vide number G.S.R. 610(E), dated the $19^{\text{th}}$ June, 2017 and were last amended vide notification No. 32/2021 - Central Tax, dated the $29^{\text{th}}$ August, 2021 vide number G.S.R. 598(E), dated the $29^{\text{th}}$ August, 2021.
