Amendments introduced in CGST Rules based on 45th GST Council Meeting recommendations, and its implications

1. Aadhaar Authentication for already registered persons in specified cases

(Effective Date: to be notified)

1.1. Scenarios where Aadhaar Authentication would be mandatory

X The existing registered persons in the following cases are required to do

Aadhaar Authentication of their registration: (a) Revocation of cancellation of registration; (b) IGST refund on the export of goods under Rule 96 of CGST Rules; or (c) Refund under rule 89 of CGST Rules Consequent amendments have also been made in the above provisions (i.e. registration, refund etc.) to provide that Aadhaar Authentication would be a pre-requisite for filing applications

1.2. Whose Aadhaar would be required to be authenticated

X Following persons are notified whose Aadhaar would be required to be authenticated:

(a) Authorized Signatory of the registered person; and (b) A specified individual as per below table

SL. No. Registered Person Aadhaar Individual person is to be authenticated

1 Proprietorship firm Proprietor 2 Partnership firm Any partner 3 HUF Karta

4 Company

Managing Director or any whole-time Director 5 AOP/BOI /Society Any of the Members of the Managing Committee 6 Trust Trustee

1.3. e-KYC where Aadhaar is not available

X Where Aadhaar number has not been assigned to an individual, e-KYC would be required to be done X Following documents are required to be submitted for e-KYC: (a) Aadhaar Enrolment ID slip, and (b) Any document such as (i) Bank passbook with photograph; or (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