Central Goods and Services Tax Eighth Amendment Rules 2021
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 24th September, 2021
No. 35/2021–Central Tax
G.S.R. 659(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, –
(a) after the words ―details of bank account‖, the words ―which is in name of the registered person and obtained on Permanent Account Number of the registered person‖ shall be inserted;
(b) the following proviso shall be inserted, namely:-
―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 kart a, 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 |
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 |
- (i) Bank passbook with photograph; or
- (ii) Voter identity card issued by the Election Commission of India; or
- (iii) s sport; or
- (iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):
- (a) the period of six consecutive months commencing on the 1st day of April and the 1st day of October in respect of a principal whose aggregate turnover during the immediately preceding financial year exceeds five crore rupees; and
- (b) a financial year in any other case.‖;
- (i) in clause (a), for the words ―for preceding two months‖, the words ―for the preceding month‖ shall be substituted;
- (ii) clause (c) shall be omitted;
- (i) in sub-rule (1), with effect from the date as may be notified, after the words ―may file‖, the words ―, subject to the provisions of rule 10B,‖ shall be inserted;
- (ii) after sub-rule (1), the following sub-rule shall be inserted, namely:-