NEW DELHI: The government has made
Aadhaar authentication of taxpayers mandatory for claiming
Goods and Services Tax (
GST) refund.
The Central Board of Indirect Taxes and Customs (CBIC) has amended GST rules bringing in various anti-evasion measures, including disbursal of refunds only in the bank account which is linked with the same
PAN on which GST registration has been obtained.
The notification also states that from January 1, 2022 businesses that have defaulted in filing summary return and paying monthly GST will not be able to file GSTR-1 sales return of the succeeding month.
The notification follows the decisions taken at the GST Council meeting on September 17.