- 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 inFORM GST REG- 21under

Rule 23

2.

For filing of refund application inFORM

RFD-01under 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: -

(a) her/his Aadhaar Enrolment ID slip; and

(b) Bank passbook with photograph; or